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2018 (10) TMI 393 - AT - Central ExciseBy-products - Benefit of N/N. 115/75-CE dated 30.4.1975 - Department was of the view that the appellant should have paid duty of excise on clearance of dutiable by-products such as soap stock (gum), sludge, fatty acid oil, spent earth, getting manufactured/generated in the process of manufacturing refined edible oil - Held that:- Tribunal 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], the Regional Bench of this Tribunal in Allahabad has also extended the benefit of Notification 89/1995-CE on clearances of waste products such as fatty acid oil, sludge, soap stock (gums) and spent earth generated during the manufacture of refined edible oil. Benefit allowed - appeal allowed - decided in favor of appellant
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