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2018 (12) TMI 780 - AT - Central ExciseClearance of by-products/waste without payment of duty - benefit of N/N. 89/1995 dated 18.05.1995 - case of Revenue is that as the appellants are manufacturing other excisable goods, they are not eligible for exemption under N/N. 89/1995 dated 18.05.1995 - Held that:- The appellants are engaged in the manufacture of vegetable oils and the by-products that are incidental to the manufacture and are nothing but waste arising during the course of refining of the oil, the appellants can be held to be manufacturers of such waste products arising during the course of manufacture. The Commissioner has erred in finding that the appellants are not eligible for the N/N. 89/95 because they are manufacturing tins as submitted by the learned counsel for the appellants. The learned Commissioner has not appreciated the fact that the tins manufactured are also eligible for exemption under N/N. 10/96 as submitted by the appellant. The decision 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] squarely applies to the facts of the present case, where it was held that the excisability of the product itself is seriously in dispute as per the opinion expressed by us, as above, these cannot be considered as anything other than waste and as such will be covered by the exemption N/N. 89/95-CE. The appellants are entitled to exemption contained in Notification No. 89/95-CE on the products which arise incidentally to the manufacture of vegetable oils - appeal allowed - decided in favor of appellant.
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