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2017 (1) TMI 221 - CESTAT MUMBAI

2017 (1) TMI 221 - CESTAT MUMBAI - TMI - Benefit of Notification No. 43/2001-CE(NT) dated 26-6-2001 - duty free procurement - Hexane - denial of benefit on the ground that hexane used not only for De-oiled Cake (DOC) but it is also used for manufacture of oil which is not exported - Held that: - During the manufacture of DOC, soyabeain oil generated unavoidable. The generation of the oil cannot be avoided for the manufacture of DOC. In this fact the Hexane which is procured duty free is used for .....

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ts 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) Shri. N.N. Prabhudesai, Superintendent (A.R.) for the Appellants Shri. Akrit .....

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bean oil is also generated. The case of the department is that Hexane was procured under Notification No. 43/2001-CE(NT) which is not only use for DOC but it is also used for manufacture of oil which is not exported. Accordingly the duty free benefit availed by the respondent is not correct, accordingly duty demand was confirmed. Aggrieved by the Original order, respondent filed appeal before the Commissioner (Appeals), who allowed the appeal and set aside the Order-in-Original, therefore the re .....

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nefit 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 scrupulousl .....

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own case reported as CCE Vs. Murli Agro Products Ltd [2007(214) ELT 307(Tri. Mumbai)]. 4. We have carefully considered the submissions made by both sides. 5. We find that there is no dispute that Hexane indeed used for the manufacture of DOC. DOC and Hexane is provided in the import and export norms. During the manufacture of DOC, soyabeain oil generated unavoidable. The generation of the oil cannot be avoided for the manufacture of DOC. In this fact the Hexane which is procured duty free is use .....

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