TMI Blog2016 (3) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of Acid Oil has been reversed by the respondents. We find no reason to interfere with the decision of the Commissioner (Appeals) in this regard. Non maintaining proper accounts in respect of the products received for re-processing, the Commissioner (Appeals) observed that one to one correlation of returned goods as per the entries in the RG-I is not possible in a unit having huge turnover. He observed further that the appellants have entered all the returned goods in the RG-I and taken back the credit of excise duty paid. There is no need to maintain separate records for returned goods. The appropriate duty has been paid when the returned goods were cleared. The ld. Commissioner (Appeals) recorded that the respondents produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing and cleared thereafter. A demand of Rs.s4,89,802/- was confirmed on the ground the quantity of refined oil obtained after reprocessing is not entered in the RG-I register. 2. On appeal, the Commissioner (Appeals) allowed the respondents appeal relating to demand of 8% amount on the value of exempted acid oil. He held that the respondents have reversed the entire credit taken in respect of Sulphuric Acid and hence there is no justification for a further demand of a percentage amount on exempted final products. On demand regarding improper maintenance of accounts of receipt of re-processed goods, the Commissioner (Appeals) remanded the matter to Original Authority. He observed that the respondents have maintained accounts and this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ste which incidentally emerge during process of manufacturing principal product. The soap stock emerges as inevitable incidental by-product and hence, the provision of Rule 6 is not attracted in such situation. Reliance was placed on the Tribunals decision in the case of Rama Industries Ltd. - 2004 (178) ELT 720 (Tribunal-Delhi). 7. We have heard both the sides and examined appeal records. 8. We find that it is recorded in the impugned order that Sulphuric Acid has been used in the manufacture of Acid Oil from soap stocks. This process is separate and independent of manufacture of refined edible oils. During the manufacture of edible oils, the by-product viz. soap stock emerges. The present demand is for a percentage amount of exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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