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2021 (11) TMI 173 - AT - Central ExciseExemption from excise duty or not - waste or not - fatty acids, wax and gum arising in the course of manufacture of refined vegetable oil - exemption Notification dated 18.05.1995 - HELD THAT:- As the definition of "excisable goods" was amended by insertion of an "Explanation" in section 2(d) of the Excise Act w.e.f. 10.05.2008, the issue in Excise Appeal No. 21589 of 2014 was covered by the unamended section 2(d) of the Excise Act, while that in Excise Appeal No. 31049 of 2016 was covered by the amended provisions of section 2(d) of the Excise Act. In the present five appeals, the period involved is both prior to the amendment made in the definition of ‘excisable goods’ and after the amendment on 10.05.2008 - the benefit of the Notification dated 18.5.1995 would, therefore, be available to the Appellant. The impugned orders have denied the benefit of this Notification and have confirmed the demand of duty on clearance of soap muddy/ third grade oil/wax. Appeal allowed.
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