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2016 (9) TMI 30 - CESTAT CHENNAI

2016 (9) TMI 30 - CESTAT CHENNAI - 2016 (341) E.L.T. 411 (Tri. - Chennai) - Exemption from excise duty - Notification No. 23/2003 CE dated 31.03.2003 - egg shell waste - Held that:- the issue is settled in favour of the appellant assessee. by following the ratio of decision of he Tribunal in the case of M/s. SKM Egg Products Export (India) Ltd. Versus Commissioner of Central Excise, Coimbatore [2013 (11) TMI 991 - CESTAT CHENNAI] wherein it was held that egg shell waste is a waste from Food Indu .....

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us applications for early hearing of the appeals filed against the Order-in-Appeal No. 147 - 154/2014 (CE) dated 06.08.2014 passed by the Commissioner of Central Excise, Salem. Shri M. Saravanan, Ld. Consultant, submits that the appellant on the very same issue for earlier period, the Hon ble Tribunal vide Final Order No.40468/2013 dated 18.09.2013 and Final Order No. 40404 40407/2015 dated 09.04.2015, had categorically held that egg shell waste is a waste from Food Industry and it is exempted f .....

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n ble Tribunal relied by the ld. Counsel, we find that the Tribunal held that the benefit of Notification No. 23/2003 CE dated 31.03.2003 is available to Egg Shell wastes. The relevant portion of the said decision is reproduced as under:- 11. Further, the appellant has a strong case in view of the exemption at S. No. 21 of Notification No. 23/2003-C.E., dated 31-3-2003, which exempts waste from food industries manufactured in 100% EOUs. 100% EOU is normally expected to export all its products. H .....

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