TMI Blog1996 (5) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture of vanaspathi products while the authorities have sought to restrict the benefit in respect of that quantum of minor oil which after processing emerged and which was taken into use for hydrogenation. 2. The learned Advocate for the appellants fairly concedes that the issue is covered against the appellants by the ratio of the decision of the West Regional Bench in the case of the very same appellant reported in 1996 (83) E.L.T. 610. The Tribunal in the context of the demand in para 6.5 has held as under : 6.5 We also looked into the provision of exemption Notification, which was predecessor to the Money Credit Scheme, Notification No. 115/86-C.E., dated 1-3-1986 was the one prevalent prior to introduction of the Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Notification No. 115/86-C.E. leaves no doubt that the Government s intention had been all along to give exemption or credit only in respect of the quantity of oil subject to hydrogenation. We, therefore, hold that either going by the position as reflected in the notification prevalent prior to introduction of money credit or going by straight reading of condition (i) of Notification No. 45/89, the quantity eligible for money credit can only the quantity subject to hydrogenation and not the quantity of raw oil subject to processing before hydrogenation. The learned Advocate for the appellants has pleaded that the Tribunal did not take into consideration all the relevant factors and has been guided by the notification which was issued be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods which is to be allowed the benefit in terms of this rule. He has pleaded the term raw material should be the material which is taken into use and which is processed for use in the manufacture of the notified finished product. He has pleaded that the appellants had used the bought out minor oils and taken them into processing before these reached a stage when this could be mixed with other oil for hydrogenation processes. He has pleaded that during the process carried out there was some loss as a result of purification and the quantum which emerged after the processing was less than the quantity taken into processing. The appellant has pleaded that the quantity which got used up during the processing of the same for the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of money credit scheme in terms of Rule 57K has been notified is reproduced below for convenience of reference : [5] Credit of duty on use of specified minor oils in the manufacture of vegetable products. In exercise of the powers conferred by Rule 57K of the Central Excise Rules, 1944, the Central Government hereby specifies - (i) the input; namely, vegetable oils and fats of the description in column (2) of the Table hereto annexed and used in the manufacture of the final products, namely, vegetable products falling under sub-heading No. 1504.00 or margarine and bakery shortening, falling under sub-heading No. 1508.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and (ii) the rates in the correspo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive months from the date of taking credit, or such extended period as the Assistant Collector of Central Excise may allow in this behalf, produce a certificate from an officer not below the rank of Deputy Director in the Directorate of Vanaspati, Vegetable Oils and Fats in the Ministry of Food and Civil Supplies of the Government of India to the effect that the said oil has been manufactured by the solvent extraction methods; and (v) the credit shall be taken only in respect of indigenous inputs and the manufacturer shall produce such documents as may be required by the Assistant Collector of Central Excise in this regard. Provided that in the case of palm oil used as input the manufacturer shall within five months from the date of taki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... genation or by any other process, been hardened for human consumption. [Notification No. 45/89-C.E. (N.T.), dated 11-10-1989 as amended by Notification No. 13/90-C.E. (N.T.), dated 20-3-1990; No. 25/91-C.E. (N.T.), dated 25-7-1991 and No. 29/91-C.E. (N.T.), dated 11-9-1991.] It is observed that in the opening para of the notification a reference has been made to the description of the goods in respect of which money credit benefit is available for use in the manufacture of the final product which have been set out in column 2 of the notification. It identifies the nature of the materials which would be eligible to the benefit. Sub-para 2 sets out the rates on which this concession would be available and there is a stipulation about the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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