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2018 (11) TMI 965 - AT - Central ExciseExcisability - by-products viz. Fatty Acid, Waxes, Spent Earth - final product exempt from payment of duty - Held that:- This issue is no more res integra and has been settled by the Larger Bench of the Delhi Tribunal of the CESTAT in the case of M/s. Ricela Health Foods Ltd. Vs. CCE, Chandigarh, Allahabad [2018 (2) TMI 1395 - CESTAT NEW DELHI], where it was held that the assessee is eligible for exemption under the said Notification as the by-product is not a manufactured goods and is a waste - appeal allowed - decided in favor of appellant.
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