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2017 (5) TMI 1449 - CESTAT NEW DELHIWaste/residue - Dutiability - the recovered oil sold by the appellant - fatty acid - N/N. 89/95-CE dated 18/05/1995 - Revenue held the view that these are by products and cannot be considered as waste to be covered by the said notification - Held that: - the two main products namely recovered oil and the tank sledge are not liable to Central Excise duty as they are either covered under exemption as waste product in terms of N/N. 89/95-CE or not arising out of manufacturing process as in the case of bottom sediments called tank sledge - appeal allowed - decided in favor of appellant.
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