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2018 (5) TMI 1117 - AT - Central ExciseLiability of Excise duty - by-product - fatty acid / soap stock - Held that: - issue has been decided by the Larger Bench in the case of M/s. Ricela Health Foods Ltd. & Ors. Vs. Commissioner of Central Excise, Chandigarh [2018 (2) TMI 1395 - CESTAT NEW DELHI], wherein it has been held that these are treated as waste for the purpose of exemption N/N. 89/95-CE and therefore not liable to duty - demand do not sustain - appeal allowed - decided in favor of appellant.
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