2017 (1) TMI 1398

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....ri A. Upadhyay, Advocate for the Appellant Shri Dharam Singh, AR for the Respondent JUDGEMENT Per V. Padmanabhan The appeals have been filed against the impugned orders in which the Central Excise duty has been levied on the product described as "Soya Sludge." The appellants are engaged in the manufacture of Refined Soya Oil and the item „soya sludge arises in the course of refin....

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....a Sludge (also called Soya Gum) has been squarely covered by Tribunal's decision in the case of Commissioner of Central Excise, Indore vs. Ambika Refinery 2013 (296) E.L.T 249 (Tri.- Del)., where the item has not been found excisable and it has been held that the same is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff. When it is so, the subject ....