TMI Blog2019 (11) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... TS LIMITED VERSUS CCE, CHANDIGARH, ALLAHABAD [ 2018 (2) TMI 1395 - CESTAT NEW DELHI] where it was held that Noting that the reference is to decide whether these are to be treated as waste for the purpose of exemption N/N. 89/95-CE we note though the excisability of the product itself is seriously in dispute as per the opinion expressed by us, these cannot be considered as anything other than wast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, refined cotton seed and sunflower oil, refined rice bran oil, vanaspathi and bakery shortening / margarine n their units situated at Iyyappanthangal and Arakonam Road, Ulundai Village. During the manufacture of the above products, byproducts namely fatty acid, soap stock, spent earth emerged which according to the department was liable to excise duty and therefore the appellants are not eligibl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Devi appeared on behalf of the respondent. She submitted that the decision of the Larger Bench is not applicable to the facts of the case. 5. Heard both sides. 6. After perusing the records as well as considering the submissions made by both sides, we are of the considered opinion that the issue stands covered by the decision of the Larger Bench referred supra. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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