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2018 (3) TMI 915 - CESTAT CHANDIGARHClassification of goods - refined oils - benefit of N/N. 89/95-CE dated 18.05.1995 - whether the respondents are entitled to avail benefit of exemption N/N. 89/95-CE dated 18.05.1995 or not for the goods/products emerges during the process of manufacture of refined oil by the respondent or not? - Held that: - The said issue has been settled by the Larger Bench of this Tribunal in the case of Ricela Health Food Ltd. & Others [2018 (2) TMI 1395 - CESTAT NEW DELHI] wherein it has been held that for the product emerges during the course of manufacture of refined oil are not excisable goods, and the respondent are entitled to avail the benefit of exemption N/N. 89/95-CE dated 18.05.1995 - the respondents are entitled to avail the benefit of exemption N/N. 89/95-CE dated 18.05.1995 - appeal dismissed - decided against Revenue.
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