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2014 (2) TMI 876 - CESTAT AHMEDABADWhether the respondents herein is entitled for the benefit of Notification No.115/75-CE dtd 30.4.1975 as amended for exemption of the product "soap" manufactured by them - respondent herein is the manufacturer and is manufacturing vanaspati and refined edible oil in "a composite mill" and under takes "oil milling and solvent extraction" in their factory prior to refining - Held that:- all the products manufactured by the assessee in one of the industries specified in the schedule of the notification are eligible for exemption. As already recorded herein above, there is no dispute that the respondent falls under the category of "oil mill and solvent extraction industry". If it be so, benefit of the above said notification will be extendable to the respondent herein. We find that the adjudicating authority has correctly done so by relying upon the decisions of this Tribunal. The said decisions are already cited herein above, in the submissions made by the learned advocate. We find that the revenue is not able to bring on record any contrary evidence to indicate that respondent is not an oil milling and solvent extraction unit. The entire exercise of the revenue in this appeal seems to be that the respondents is not "oil milling and solvent extraction unit", they were also manufacturing soap which is not a bye-product but a final product and does not fit into the activity of oil milling or solvent extraction. Notification as reproduced verbatim does not specify the requirement of the final products being related to the industry which are covered in the schedule of the said notification. Another point argued by the revenue is that during the relevant period appellant had not manufactured any item in the oil milling and solvent extraction unit, hence not eligible for the benefit of notification, seems to be flimsy and baseless argument, as said notification does not indicate that the assessee needs to continuously manufacture the goods to avail the benefit of exemption granted by notification No.115/75-CE - Decided against Revenue.
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