1996 (12) TMI 188

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..... his appeal against the Order-in-Appeal No. 6-C.E./CHD/91, dated 31-12-1990 whereby the Commissioner confirmed the demand of duty leviable on spent earth manufactured by the appellant during the course of manufacture of vegetable product. 2. Learned Counsel appearing for the appellant submitted that appellants are engaged in manufacture of vegetable products falling under Heading 1504.00 of Centr .....

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..... e appellants are engaged in manufacture of vegetable product and then used activated earth in the manufacture of vegetable product as a bleaching agent and after some time this activated earth loses its bleaching ability and emerges as spent earth. The respondents are demanding duty on this spent earth. The Tribunal in the case of Modi Vanaspati Mfg. Co. v. CCE (supra) held that the spent earth ar .....

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