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2018 (10) TMI 751 - AT - Central ExciseWaste/By-products - benefit of N/N. 89/95-CE dated 18th February, 1995 - soap stock (gum), sludge, fatty acid oil, spent earth etc. arising during the course of manufacture of refined edible oils - Held that:- Identical issue has come up for consideration before the Tribunal in the Appellants’ own case M/s Udyog Mandir vs CCE&ST, Jaipur-I [2018 (5) TMI 1711 - CESTAT NEW DELHI], where by following the judgment of the Larger Bench 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], 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. Benefit of notification cannot be denied - appeal allowed - decided in favor of appellant.
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