TMI Blog2017 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of notification or rules made thereunder. Reliance placed on the decision of the own case of appellant CCE Vs. Murli Agro Products Ltd [2007 (5) TMI 388 - CESTAT, MUMBAI], where it was held that The Notification requires that the person desiring to export goods without payment of duty under bond may procure inputs for manufacture of such export goods and declare input, output ratio with respect to the export product and the input. There is no stipulation that each and every product that is manufactured during the process has to be exported. Benefit available - appeal rejected - decided against revenue. - E/92/06 - A/94263/16/EB - Dated:- 6-12-2016 - Mr Ramesh Nair, Member(Judicial) and Mr. C.J. Mathew, Member(Technical) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are used for manufacture of exports goods however, in the present case it is used for oil also therefore benefit is not available. He placed reliance on the following judgments: (a) Orient Weaving Mills (P) Ltd. Vs. Union of India[1978(2)ELT J311(S.C.)] (b) Zenith Chemicals Vs. Government of India [1994( 73) ELT 533(Del)] (c) Indian Aluminium Company Ltd Vs. Thane Municipal Corporation [1991(55) ELT 454(S.C.)] (d) Commissioner of C. Ex. New Delhi Vs. Avis Electronics Pvt Ltd[2000(117) ELT 571(Tri. LB)] In view of the above judgments, he submits that condition of the notification should be scrupulously followed else benefit of the notification cannot be extended. 3. On the other hand, Shri. Akrit Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in terms of Notification No. 43/2001-C.E. dated 26-6-2001 to Soya De Oil Cake exported by the respondents herein, as, according to the department, Soyabean oil which is an excisable commodity also arises in the manufacture of Soya De Oil Cake out of the imported Hexane and therefore, Soyabean Oil should also have been exported and since it is, not exported, the benefit under the exemption Notification is not available. 2.We have heard both sides. The Notification requires that the person desiring to export goods without payment of duty under bond may procure inputs for manufacture of such export goods and declare input, output ratio with respect to the export product and the input. There is no stipulation that each and every product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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