2026 (2) TMI 561

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....ember (Technical) And Hon'ble Mr. Angad Prasad, Member (Judicial) For the Appellant : Shri P. Sai Makarand & Ms Nandini, Advocate For the Respondent : Shri V R Pavan Kumar, Authorised Representative ORDER PER: ANGAD PRASAD: M/s Priyanka Refineries Pvt Ltd., (hereinafter referred to as appellant) have come in appeal against the Order-in-Appeal No. HYD-EXCUS-002-APP-021-17-18 dated 05....

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....ner of Central Excise, Hyderabad Vs Priyanka Refineries Ltd., [2010 (249) ELT 70 (Tri-Bang)], the Tribunal held that soap stock which emerges during the refining of edible oil is waste, not a by-product. The Tribunal rejected the Department's attempt to classify the same under Heading 1522 merely on the ground that it fetched some price. It was held that mere saleability does not convert waste int....

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....a Refineries Private Ltd., Unit II is liable to pay excise duty on sunflower mud, soap stock, gums, wax, fatty acids, spent earth and similar residues which arise in the process of refining of crude sunflower oil into refined oil. The appellant refines crude sunflower oil and produces refined oils and in the process these products emerge. The case of the Department is that the appellant is liable ....