2018 (5) TMI 1192

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....e Respondent Per: Justice (Dr.) Satish Chandra: 1. The present appeal is field against the Order-in-Appeal No. 91/2013 dated 13/08/2013. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Edible Oil, Refined oil and Vanaspati Oil which are exempted goods. During the course of manufacture of the refined oil, spend earth sludge were arising as a waste. The appell....

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.... Admittedly, in chemical and metallurgical industry when the raw materials are processed with an intended purpose of manufacturing certain final products by a chemical reaction, refining, melting etc. multiple products will result. These products either emerged in the final stage or any of the intermediating stages also. The point for consideration is whether these are to be considered as manufact....

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....nufacturing refined vegetable oil is essentially by removing the unwanted materials that were present in the crude vegetable oil so that a refined vegetable oil can be obtained. In this process of refining, the unwanted materials are removed. Hence, we are of the considered view that the removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called....