Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 1138 - AT - Central ExciseBye-product - soap stock and wax emerge - dutiability - N/N. 89/95-CE - Held that: - an identical issue was decided by this bench in the case of CCE Hyderabad vs. Priyanka Refineries and other [2009 (5) TMI 419 - CESTAT, BANGALORE], where it was held that the soap stock which arises/emerges during the refining of vegetable oil is a waste for the respondents, though the Revenue may call it as a by-product. Accordingly, on merits as well as on the law, the Revenue (Appeals) is devoid of merits and are liable to be rejected - appeal rejected - decided against Revenue.
|