Acid oil produced by conscious process of soap stock liable to excise duty

Raha Oils (P) Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chennai) it is pertinent to note that the dispute in this appeal is not on the excisability or otherwise of the ‚Soap Stock‛. The nub of controversy is whether ‘Acid Oil’ and ‘Soap Sludge’ which are obtained by further conversion of such Soap Stock would require to be treated as ‘excisable goods’ requiring discharge of Central Excise duty liability. Discernably, in the first instance, during the refining of various vegetable oils, soap stock was an unintended by product. As we mentioned earlier, the ...