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2016 (11) TMI 1129 - CESTAT ALLAHABAD

2016 (11) TMI 1129 - CESTAT ALLAHABAD - TMI - Emergence of fatty acid & wax - manufacture - wastage - Interpretation of exemption notification - Whether the appellant engaged in the manufacture of Rice Bran Oil & Solvent Extraction Industry and further refined the same to make it edible oil in which process two bye-products/waste products arise, namely, fatty acid & wax? - Whether the appellant is entitled to exemption on fatty acid and waxes under Notification No. 115/75-CE dated 30-04-1975? - .....

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d Mr. Anil G. Shakkarwar, Member (Technical) Shri Kapil Vaish, Chartered Accountant, 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 manufacture of Rice Bran O .....

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during which the Fatty Acid (Chapter Heading 382300) & Wax (Chapter Heading 150700) are obtained as the bye-products along with the upgraded Rice Bran Oil as the main product. The appellant claimed exemption under Notification No. 115/75 vide letter dated 25-04-2005 stating that their company 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 u .....

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oods in question namely Fatty Acid & Wax falling under Heading No. 3823000 & 150700 respectively emerged/manufacture after the solvent extraction of Rice Bran Oil when it is subjected to a separate down-stream processes. The Show Cause Notice was adjudicated vide Order-in-Original No. 17/2006 dated 07-03-2007 on contest, and the Adjudicating Authority was pleased to reject the claim of exemption relying on the ruling of this Tribunal in the case of M.P. Dye Chem Industries Vs. Commission .....

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ise Rules, 2002. 4. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who was pleased to dismiss the appeal, agreeing with findings of the Adjudicating Authority. 5. The ld. Counsel for the appellant urges that the issue is no longer res-integra and the same have been explained and clarified by Hon ble Supreme Court in the case of Bombay Oil Industries Ltd. Versus Commissioner of Central Excise reported at 1997 (91) E.L.T. 538 (SC) wherein the appellant s goods wer .....

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