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2024 (3) TMI 849 - CESTAT NEW DELHIExemption from duty - Fatty Acid, Wax and Gum falling under Ch.15220090 of the First Schedule to Central Excise Tariff Act, 1985 (Tariff Act) arsing in course of manufacture of refined vegetable oil, are to be treated as “waste” or not - eligibility for exemption under N/N. 89/1995-C.C. dated 18.05.1995 - Extended period of Limitation - HELD THAT:- The issue is covered by the decision 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] where Larger Bench held that Noting that the reference is to decide whether these are to be treated as waste for the purpose of exemption Notification No. 89/95-C.E. we note though 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 Notification No. 89/95-C.E. Considering the aforesaid observations made by the Larger Bench, there are no reason to differ from the same and the impugned order confirming the demand in respect of the Fatty Acids treating them as bye-product set aside. Extended period of limitation - HELD THAT:- Since the issue on merits is answered in favour of the appellant/assessee, the issue of extended period of limitation is not required to be gone into. Appeal allowed.
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