Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1129 - AT - Central ExciseEmergence of fatty acid & wax - manufacture - wastage - Interpretation of exemption notification - Whether the appellant engaged in the manufacture of Rice Bran Oil & Solvent Extraction Industry and further refined the same to make it edible oil in which process two bye-products/waste products arise, namely, fatty acid & wax? - Whether the appellant is entitled to exemption on fatty acid and waxes under Notification No. 115/75-CE dated 30-04-1975? - Held that: - we find that in view of the law clarified by the Hon’ble Supreme Court in the case of Bombay Oil Industries Ltd. Versus Commissioner of Central Excise [1997 (2) TMI 119 - SUPREME COURT OF INDIA], Oil Mill & Solvent Extraction Industry are eligible for exemption under Notification No. 115/75-C.E. dated 30-04-1975 - appeal allowed - decided in favor of appellant.
|