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2023 (5) TMI 1149 - AT - Central ExciseExemption benefit - excisability of waste generated during the preparation of final product namely Rice Bran Oil Product - denial of exemption Notification No. 89/95-CE dated 18.05.1995 - HELD THAT:- It is found that for a different period, Appellant’s appeal was allowed by this Tribunal in extending benefit of exemption under Notification No. 89/95-CE and holding that the same would apply to the waste namely Gums & Recovered Oil etc. The same issue is also settled in the case of M/s. Ricela Health Foods Ltd [2018 (2) TMI 1395 - CESTAT NEW DELHI] by the Larger Bench of this Tribunal - Further the issue has attended finality by rejection of appeal in the case of COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH-I VERSUS MARICO LTD. [2022 (10) TMI 1174 - SC ORDER] by the Hon’ble Supreme Court in confirming the order passed by this Tribunal permitting exemption of products like Fatty Acids, Wax and Gum arising in the course of manufacture of refined vegetable oil, as those are waste and not manufactured products and allowing availment of Notification No. 89/95-CE, by way of dismissal of appeal of the Commissioner of Central Excise, Chandigarh-I. The orders passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur are hereby set aside - appeals allowed.
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