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2019 (1) TMI 235 - CESTAT NEW DELHIWaste product or not - gad, sludge, acid oil and spent earth, etc. - N/N. 89/95–CE dated 18.05.1995 - whether the impugned by-products arising in the course of said crude vegetable oils are to be treated as waste or not? - Held that:- This issue has been dealt with by this Tribunal in Ricela Health Foods Ltd. Vs. CCE, Chandigarh & Allahabad [2018 (2) TMI 1395 - CESTAT NEW DELHI] where it was held that the removal of unwanted materials resulting in products like gum, fatty acid and wax (as therein) cannot be called as the process of manufacture of these products and the same cannot be considered to be manufactured excisable goods. It was further held that same were merely waste and thus eligible for exemption under Notification No. 89/95-CE. The Order confirming the demand even for the normal period is therefore not sustainable - Appeal allowed - decided in favor of appellant.
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