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2019 (4) TMI 2123 - AT - Central ExciseExemption under N/N. 89/95-C.E. - fatty acid, wax and gum arising in the course of manufacture of refined vegetable oil are to be treated as waste for the purpose of exemption or not - HELD THAT:- The issue has been examined by the larger Bench of this Tribunal 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] and held that the assessee are eligible for exemption under Notification No. 89/95-C.E. The issue has already been settled by the larger bench of this Tribunal in the case of appellants themselves wherein this Tribunal has held that fatty acid, wax and gum arising in the course of manufacture of refined vegetable oil are to be treated as waste for the purpose of exemption under Notification No. 89/95-C.E. ibid. Therefore, the appellants are entitled for exemption under Notification No. 89/95-C.E. ibid. The impugned orders are set aside - Appeal allowed.
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