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2023 (9) TMI 914 - AT - Central ExciseWaste item or not - fatty acids, acid oils, gum and sludge, waxes and spent earth etc. - benefit of N/N. 89/95-CE dated 18.09.1995 denied - Applicability of the Notification No.10/96 dated 23.07.1996 to the plastic/ tin containers manufactured by the appellants - HELD THAT:- The issues raised in the impugned orders are no longer res integra after the decision of the Larger Bench in the case of M/S RICELA HEALTH FOODS LTD., M/S J.V.L. AGRO INDUSTRIAL LTD., M/S KISSAN FATS LIMITED VERSUS CCE, CHANDIGARH, ALLAHABAD [2018 (2) TMI 1395 - CESTAT NEW DELHI] where it was held that the removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture of these gums, waxes and fatty acid with odour. The process of manufacture is for refined rice bran oil. As submitted by both sides, the decision of Larger Bench was affirmed by the Hon’ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH-I VERSUS MARICO LTD. [2022 (10) TMI 1174 - SC ORDER]. Coming to the Department’s contention that the decision in the case of COMMISSIONER OF CENTRAL EXCISE, JALANDHAR VERSUS AG FLATS LTD. [2011 (7) TMI 968 - CESTAT, NEW DELHI], which was affirmed by Hon’ble Supreme Court, was not discussed by the Larger Bench will not be of any avail as the decision in the case of M/s Marico Limited is the latest one and requires to be followed, therefore, by following the principles of judicial discipline, it is opined that waste, gums, fatty acids etc. arising during the course of manufacture of vegetable oils are eligible for the exemption Notification No.89/95. Applicability of the Notification No.10/96 dated 23.07.1996 to the plastic/ tin containers manufactured by the appellants - HELD THAT:- Whatsoever, that plastic/ tin containers manufactured and used for packing of the final products i.e. vegetable oils are eligible for exemption Notification No.10/96 dated 23.07.1996. All the appeals are allowed.
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