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2018 (5) TMI 1711 - AT - Central ExciseDuty of excise on clearance of dutiable by-products - by-products/waste products/residue products such as soap stock (gum), sludge, fatty acid oil, spent earth etc. arising on manufacture of refined edible oils from the mustard seeds - whether products arising as waste or by-product during the manufacture of refined edible oil are entitled for the benefit of Notification 89/95-CE dated 18/02/1995. - Held that:- This issue is no longer res-integra as 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 - items in question cannot be called as manufactured excisable goods. These incidental products are nothing but waste arising during the course of refining of rice brain oil - benefit of notification allowed. Appeal allowed - decided in favor of appellant.
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