TaxTMI 
TaxTMI 
2023 (5) TMI 512
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.... 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 / waste is eligible for exemption notification no. 89/95....
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....td. 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. Shri G.Kirupanandan, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding ....
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....edge. 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 product during manufacturing process i.e. spent solvent is not excisable as products merely industrial waste and not....
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....nufacture 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 such which falls under the definition of manufacture given in section 2 (f) the amendment of section 2 (d) will not....