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2019 (7) TMI 249 - AT - Central ExciseExcisability - Waste/scrap/by-product - gum/ wax/ fatty oils etc. - benefit of N/N. 89/1995-CE - whether the fatty acids/ wax/ gums, etc., which arise while crude vegetable oil is refined should be considered as waste or as by-product? - HELD THAT:- The matter has been decided by the Larger Bench of the Tribunal in 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 it has been held that these products are not intentionally manufactured but only arise during the process of refining of crude vegetable oil and therefore should be considered as waste and they are entitled to the benefit of exemption N/N. 89/1995-CE. Demand not sustainable - appeal allowed - decided in favor of appellant.
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