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2023 (3) TMI 535 - AT - Central ExciseLevy of excise duty - spent earth arising out of the refined vegetable oil (intermediate goods) - exempt goods or not - HELD THAT:- The very same issue has been considered by this tribunal in the case of M/S PRIYANKA REFINERIES PVT LTD UNIT II VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX – HYDERABAD - II [2019 (7) TMI 249 - CESTAT HYDERABAD] wherein, the tribunal has held that 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. The issue is no longer res-integra accordingly, the impugned order is set aside - Appeal allowed.
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