Excise Duty Not Applicable on Spent Earth in Oil Refining; Not Considered "Manufacture" u/s 2(f.

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Full Text of the Document

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....Liability of Excise Duty - Spent earth arising during the course of manufacture of refined vegetable oil - 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 have any effect. Therefore, the revenue’s contention on the amendment of 2 (d) is not of any help to them. - AT....