Jugal Kishore Vanaspati Products Pvt ... vs Udaipur on 30 January, 2024
In support relied on the larger
bench decision of the Tribunal in the case of Markfed Vanaspati
& Allied Industry vs Commissioner of Central Excise,
Chandigarh [2000(116)ELT 204(Tri)] held that by-product
means something of value produced in the main product of a
substance obtained, include specific process not a primary object,
has held that spent earth arising in the course of refining oil, being
of no value is not a new product/ byproduct. The learned AR
distinguished some of the decisions relied upon by the learned
counsel.