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2018 (4) TMI 720 - AT - Central ExciseN/N. 89/1995-CE dated 18.05.1995 - benefit of notification on waste items being Fatty acids, Wax, Gums and Spent earth - manufacture of exempted goods - whether the appellants/respondents manufacturing Refined Vegetable Oil which is exempted under Notification, whether they are entitled to exemption on the items being Fatty acids, Wax, Gums and Spent earth under N/N. 89/1995-CE dated 18.05.1995? Held that: - similar issue decided 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], where it was held that the removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture of these gums, waxes and fatty acid with odour. These cannot be considered as anything other than waste and as such will be covered by the exemption N/N. 89/95-CE. The manufacturer-assessees herein are entitled to exemption under the N/N. 89/1995-CE dated 18.05.1995 on their waste generated in the course of manufacture such as Fatty acids, Wax, Gums and Spent earth. Appeal dismissed - decided against Revenue.
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