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TMI Blog2016 (11) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... t, for Appellant Shri Pawan Kumar Singh, Superintendent, (AR) for Respondent ORDER Per Anil Choudhary The present appeal is filed by the appellant, M/s Swastik Solvent Product (I) Ltd., against Order-in-Appeal No. 264-CE/MRT-II/2007 dated 18/12/2007 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II. The issue in this appeal is whether the appellant engaged in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being a composite mill having Solvent Extraction Plant as well as refinery, falling under the category of Oil Mill & Solvent Extraction Industry and accordingly as per the Schedule at Serial No. 4 under Notification No. 115/75 they are eligible for exemption from the duty leviable thereon. 3 The Show Cause Notice dated 18-04-2006 was issued as it appeared to the Revenue that the appellant does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise, Indore 2000(08) LCX0110 holding that the appellant who neither undertook the extraction of Oil from Oil Seeds nor carried out any solvent extraction technique, hence did not fall in the category of Oil Mill & Solvent Extraction Industry. Accordingly, denying the exemption, the proposed demand of Rs. 3,72,411/- as Central Excise duty and Rs. 7,449/- as Education Cess was confirmed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 985 took the view that the appellants were not entitled to the benefit of the said Notification No. 115/75 in that they were not manufacturing vegetable oils as commonly known. The Collector (Appeals) allowed the appellant s appeal. In his view, the Oil industry & the Solvent Extraction Industry, independently and separately would be covered by the said notification which view was reversed by this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Accordingly, the ld. Counsel states that in view of the ruling of the Hon'ble Supreme Court, said notification exempts goods manufactured in factories of the Oil Mill & Solvent Extraction Industry. Thus, the appellant prays for allowing the appeal with consequential benefits. 7. The ld. AR relies on the impugned order. 8. Having considered the rival contentions, we find that in view of the law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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