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2017 (11) TMI 598 - AT - Central ExciseBenefit of N/N. 8/2003-CE dated 01/03/2003 - clearance of acid oil as waste - Held that: - in the case of State of Gujarat Vs. Raipur Manufacturing Co. Ltd., [1966 (9) TMI 82 - SUPREME COURT OF INDIA] it was observed that the concept of waste is not a subject matter of excise duty as per the exemption N/N. 89/95-CE. So, the exemption was held to be available to gums/ waxes and recovered oil/fatty acids in the said case - appeal allowed - decided in favor of appellant.
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