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2023 (8) TMI 1137 - AT - Central ExciseLevy of Excise Duty - spent earth arising in the process of oil refining, bleaching process, classifiable under 15220090 of the Central Excise Tariff Act 1985 - HELD THAT:- The issue is that whether the spent earth is liable to Excise duty or otherwise has now been settled in various judgments cited by the Learned Counsel. The judgment in case ofADANI WILMAR LTD VERSUS C.C.E. & S.T. -AHMEDABAD-III [2023 (3) TMI 535 - CESTAT AHMEDABAD] held that these products are not intentionally manufactured but only arise during the process of refining of crude vegetable oil and therefore should be considered as waste and they are entitled to the benefit of exemption N/N. 89/1995-CE. The issue is no longer res-Integra as has been held that the spent earth arising out of processing of oil is not liable to duty in terms of Notification No. 89/95-C.E. dated 18-05-2019 - demand not sustainable - appeal allowed.
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