No excise duty on Spent earth arising in oil refining, bleaching process

Awn Agro P Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)

Introduction: In a significant judgment, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad has ruled that spent earth, a by-product in the process of oil refining, is not subject to Central Excise Duty. The case in question is Awn Agro P Ltd Vs C.C.E. & S.T., and the ruling has relied on multiple precedents to arrive at this decision.

The Core Issue

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