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2015 (5) TMI 976 - AT - Central ExciseDenial of exemption claim - appellant’s claim for the benefit of Notification No.115/75 as amended which exempts goods manufactured in a factory coming under the category of oil mill or solvent extraction industry - Job work - prescribed procedure not followed - Held that:- Prescribed procedure under Notification No.214/86 was not followed and therefore RRRL or the appellant is liable to pay duty. The Commissioner also considered the appellant’s claim for the benefit of Notification No.115/75 as amended which exempts goods manufactured in a factory coming under the category of oil mill or solvent extraction industry on the ground that the factories involved in refining and extracting crude oil are separate and to get the benefit of exemption, entire activity has to be in one factory - factories which are engaged in extracting crude oil and refining the same would be covered by the term ‘oil mill and solvent extraction industry’. The decisions also support the claim that even if a factory is engaged only in refining, it would be still covered by the terms used in the notification. That being the position, the appellant is clearly eligible for the benefit of Notification No.115/75 CE as amended. It has to be noted that the decisions applied to the situation prior to amalgamation as well as after amalgamation. This is because in the case of Prakash Solvex (2008 (1) TMI 328 - CESTAT NEW DELHI), the Tribunal was dealing with a case where only refining was undertaken - There was an alternative claim made for the benefit of Notification No.89/95 which exempts waste, parings and scrap arising during the manufacture of exempted goods. - Decided in favour of assessee.
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