2002 (4) TMI 483

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..... [Order per : V.K. Agrawal, Member (T)]. -  In this appeal filed by M/s. Amrit Banaspati Company Ltd. the issue involved is whether soapy matter obtained by them in the process of manufacture of Banaspati is liable to Central Excise duty. Shri P.C. Jain, learned Advocate submitted that the Appellants manufacture Banaspati during the manufacture of which soap stock is generated during pre-ref .....

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..... sportation and to ensure stability, it is necessary to remove extra water as early as possible". The learned Advocate contended that this goes to prove non-marketability nature of the soap stock. 2. On the other hand, Shri V.K. Verma, learned Departmental Representative, reiterated the findings as contained in the impugned order. We have considered the submissions of both the sides. The Appe .....

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..... ied out by them. There is no evidence also brought by the Revenue on record to show that the alternative process was carried out by the Appellants. As the process involved here is similar to the process mentioned in their own case, we follow the ratio of the said decision and held that soapy water obtained by the manufacturer is not a marketable commodity and allow the appeal.
Case laws, Decis .....

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