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2015 (10) TMI 1969 - AT - Central ExciseBenefit of Notification No. 85/95-C.E., dated 18-5-1995 - Held that:- Supreme Court in the case of Markfed Vanaspati & Allied Indus. (2003 (4) TMI 98 - SUPREME COURT OF INDIA) has held that spent earth remained earth even after the processing and therefore no duty is leviable on spent earth. It is also seen that in the case of Maheshwari Solvent Extraction Ltd. (2013 (7) TMI 51 - CESTAT MUMBAI), the Hon’ble CESTAT held that impurities consisting of gums, waxes and fatty acids are eligible for the benefit of Notification No. 89/95-CE. Similarly, in the case of CCE, Hyderabad v. Shree Siddhi Vinayaka Agro Extractions P. Ltd. - [2009 (8) TMI 1138 - CESTAT BANGALORE]. the Hon’ble CESTAT held that soap stock and wax emerging during process of manufacture of vegetable refined oil is waste and not a by-product and is therefore, eligible for the benefit of Notification No. 89/95. - issue is no longer res integra - Decided in favour of assessee.
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