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2019 (11) TMI 241 - AT - Central ExciseSSI Exemption - byproducts namely fatty acid, soap stock, spent earth emerged - demand of duty along with interest and for imposing penalties - HELD THAT:- The 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 Noting that the reference is to decide whether these are to be treated as waste for the purpose of exemption N/N. 89/95-CE we note though the excisability of the product itself is seriously in dispute as per the opinion expressed by us, these cannot be considered as anything other than waste and as such will be covered by the exemption N/N. 89/95-CE. Appeal allowed - decided in favor of appellant.
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