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2000 (2) TMI 666 - AT - Central Excise
The judgment by Appellate Tribunal CEGAT, New Delhi stated that spent earth is not liable to excise duty as it is not a manufactured product. The decision was based on a previous ruling by the Larger Bench in the case of M/s. Markfed Vanaspati & Allied Industries. The appeals related to the excisability of spent earth were disposed of accordingly.
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