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1 - 3 of 3 (0.15 seconds)Commissioner Of Central Excise ... vs Marico Ltd on 18 October, 2022
Ricela Health Foods Ltd Vs. CCE , Chandigarh - 2018 (361) ELT 1049
(Tri.- LB)
Commissioner of Central Excise , Chandigarh-I vs. Marico Ltd. - 2022
(382) ELT 436 (SC)
Shree Fats & Proteins Pvt. Ltd. Vs. Commissioner of C. Ex,- Jaipur-I
M/S Arihant Solvex Pvt. Ltd vs Cce, Jaipur-I on 15 September, 2014
The similar view was taken by the Principal bench of this
Tribunal In the case of Arihant Solvent Pvt. Ltd (Supra) that gad, sludge,
acid oil and spent earth obtained in the course of refining of vegetable oil is
waste entitle for benefit of notification no. 89/95- CE.
4.1 We find that the Revenue has contended that as per the amendment in
section 2 (d) of Central Excise Act, 1944 all the goods arising during
manufacture is liable to duty. On going through amended Section 2 (d) we
find that section 2 (d) does not decide what is manufacture and what is not
manufacture. Even though the Section 2 (d) was amended but the definition
of manufacture under section 2 (f) remains same before and after
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