Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1255 - AT - Central ExciseWaste - Manufacture or not? - At the time of storage of soya bean oil the sludge was settled in the bottom of the storage tank - whether demand of excise duty on such sludge justified or not? - Held that: - in the assessee’s own case identical issue has come up before the Tribunal in the case of CCE Vs. Ambika Refinery [2013 (9) TMI 821 - CESTAT NEW DELHI], where it was held that Soya Gum which was settled at the bottom of storage tank and was removed gently along with some oil cannot be held to be an excisable item emerged as a result of manufacturing process - appeal allowed - decided in favor of appellant.
|