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2018 (5) TMI 1192 - AT - Central ExciseLevy of duty - spend earth sludge, arising as a waste - manufacture of Edible Oil, Refined oil and Vanaspati Oil which are exempted goods - Held that: - the identical case has come up before the Tribunal in a number of cases including the case of Larger Bench in M/s Ricela Health Foods Ltd & others V/s CCE, Chandigarh [2018 (2) TMI 1395 - CESTAT NEW DELHI], where it was held that these incidental products are nothing but waste arising during course of refining of rice bran oil and these cannot be considered as manufactured excisable goods - appeal allowed - decided in favor of appellant.
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