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2016 (6) TMI 990 - CESTAT HYDERABADExcisability of Spent Earth arising as a residue in the process of refining crude palm oil - Marketability of the goods - Scopeo of Section 2(d) as well as in Section 2(f) of Central Excise Act - edible refined palm oil an exempted finished product - Held that:- In view of the decision in the case of M/s Union of India and Ors vs M/s DSCL Sugar Ltd [2015 (10) TMI 566 - SUPREME COURT] and Circular dated 25-04-2016, Spent Earth arising as a residue cannot be held as excisable goods. - Decided in favor of assessee.
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