2015 (10) TMI 1969

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..... therefore no duty is leviable on spent earth. It is also seen that in the case of Maheshwari Solvent Extraction Ltd. (2013 (7) TMI 51 - CESTAT MUMBAI), the Hon’ble CESTAT held that impurities consisting of gums, waxes and fatty acids are eligible for the benefit of Notification No. 89/95-CE. Similarly, in the case of CCE, Hyderabad v. Shree Siddhi Vinayaka Agro Extractions P. Ltd. - [2009 (8) TMI .....

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..... id Order-in-Original demand of ₹ 20,71,909/- along with interest and equal mandatory penalty was confirmed. While confirming the demand the adjudicating authority held that Gad, Sludge, Acid Oil Spent Earth obtained in the course of refining of vegetable oil is not eligible for the benefit of Notification No. 85/95-C.E., dated 18-5-1995. 2. The appellants have stated that the issue is c .....

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..... traction Ltd. (supra), the Hon ble CESTAT held that impurities consisting of gums, waxes and fatty acids are eligible for the benefit of Notification No. 89/95-CE. Similarly, in the case of CCE, Hyderabad v. Shree Siddhi Vinayaka Agro Extractions P. Ltd. - 2010-TIOL-183-CESTAT-BANG. the Hon ble CESTAT held that soap stock and wax emerging during process of manufacture of vegetable refined oil is w .....

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