2023 (5) TMI 512

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....R Shri Hardik Modh, Advocate for the Appellant Shri G.Kirupanandan, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that - 1. whether Spent earth arising during the course of manufacture of refined vegetable oil is a manufactured goods and liable for excise duty. 2. Whether the spent earth being residue / w....

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....-I vs. Marico Ltd. - 2022 (382) ELT 436 (SC) • Shree Fats & Proteins Pvt. Ltd. Vs. Commissioner of C. Ex,- Jaipur-I - 2017 (357) ELT 1142 ( Tri.- Del) • Commissioner of Cus. & C. Ex, Hyderabad -III vs. Divis Lab - 2017 (347) ELT 275 (Tri.- Hyd) • Arihant Solvent Pvt. Ltd vs. Commissioner of Central Excise, Jaipur - I - 2015 (316) ELT 290 (Tri.- Del) 3. Shr....

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....05.1995 as waste product or not arising out of manufacturing process as in case of bottom sediments called tank sledge. In the present case also the nature of process and also the goods i.e. spent earth is absolutely identical to the goods in the above decision. The Division Bench of this Tribunal in the case of Divis Lab dealing with the identical nature of goods held that waste obtained as by pr....

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....ture is liable to duty. On going through amended Section 2 (d) we find that section 2 (d) does not decide what is manufacture and what is not manufacture. Even though the Section 2 (d) was amended but the definition of manufacture under section 2 (f) remains same before and after amendment in section 2 (d). When based on the process it was found that the process of generation of spent earth is not....