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2017 (12) TMI 276 - CESTAT MUMBAIN/N. 89/95-CE dated 18-5-1995 - the appellant cleared the soapstock which generated during the refined edible oil and it was exempted from the payment of excise duty vide N/N. 115/75-CEX dated 30-4-1975 - Held that: - identical issue decided in the case of COMMISSIONER OF CENTRAL EXCISE, JALANDHAR Versus AG FLATS LTD. [2011 (7) TMI 968 - CESTAT, NEW DELHI], where it was held that the products, in question, have not been shown to be of no value or negligible value which have only to be discarded, the same would not be eligible for exemption under N/N. 89/95-C.E - benefit not allowed - appeal dismissed - decided against appellant.
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