TMI Blog2006 (3) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... The brief facts of the case are that the appellants are engaged in the manufacture of refined edible oil falling under Chapter Heading 1503 of the Central Excise Tariff Act, 1985 and availing Cenvat credit on inputs and capital goods. During the course of manufacture of refined edible oil certain bye product like soap stock, acid oil arise which are exempted from payment of duty as per Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he soap stock/acid oil are final product and not bye product and CEGAT decision in the case of Hi-Tech Carbon was inapplicable as that related to lean gas/off gases whereas the product in the present case was soap stock and edible oil. In view of this the respondents should have paid an amount equal to 8% of the value of soap stock as held by the Tribunal in the case reported at 2001 (130) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and bio-compost arising during the process of manufacture of sugar as held by Tribunal in the case of E.I.D. Parry (India) Ltd. v. Commissioner of Central Excise, Trichy - 2004 (176) E.L.T. 734 (Tri.-Chennai). In regard to CESTAT decision in the case of Kesar Enterprises Ltd. v. Commissioner of Central Excise, Lucknow - 2002 (147) E.L.T. 293 (Tri.- Del.) (cited by learned S.D.R.) it was submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the learned S.D.R. is not relevant as in that case both the intermediate product as well as the finished products were exempted from duty. However in the present case the finished product i.e. refined edible oil is dutiable and the respondents are essentially engaged in the manufacture of refined oil and not of soap stock which is a bye product and therefore they cannot be made liable to pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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