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2018 (7) TMI 671 - AT - Central ExciseLevy of duty - Waste - Fatty Acid, Soap Stock, Spent Earth etc. - Whether the fatty acid, soap stock and spent earth emerged during the course of manufacture of refined oil is to be treated as ‘waste’ or liable to excise duty or not? - Held that:- The said issue was considered by the Larger Bench of the Tribunal in the decision in the case of M/s Ricela Health Foods Ltd. & Others Vs. CCE, Chandigarh, Allahabad [2018 (2) TMI 1395 - CESTAT NEW DELHI], and the Tribunal has held that the process of manufacture is for refined oil and the waste which arises during the course of such manufacture cannot be considered as manufactured excisable goods. Thus, no duty can be demanded on such items like fatty acids, soap stock and spent earth, which arise during the course of manufacture of refined oils. Demand cannot sustain - appeal allowed - decided in favor of appellant.
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