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2017 (3) TMI 1663 - CESTAT NEW DELHIExcisability - soya sludge falling under chapter 15.22 of the Central Excise Tariff Act, 1985 - Held that: - the identical issue has came up before the Tribunal in the assessee’s own case for previous period Ruchi Soya Ind. Ltd. Versus C.C.E. & Indore [2016 (11) TMI 1420 - CESTAT, NEW DELHI], where reliance placed in Tribunal’s decision in the case of Commissioner of Central Excise, Indore vs. Ambika Refinery [2013 (9) TMI 821 - CESTAT NEW DELHI]., where the item has not been found excisable and it has been held that the same is not covered under Chapter 15.07 (presently it is Chapter Heading 15.22) under Central Excise Tariff - appeal allowed - decided in favor of appellant.
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