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2018 (5) TMI 1203 - CESTAT NEW DELHIDemand of excise duty - sludge and residues - manufacture of Refined oil which attracts nil rate of duty under N/N. 3/2006 dated 01.03.2006 - Held that: - Similar issues have also came up in the case of M/s. Ruchi Soya Industries Ltd. [2017 (3) TMI 1663 - CESTAT NEW DELHI], where it was held that item has not been found excisable and it has been held that the same is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff - appeal allowed - decided in favor of appellant.
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