Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Shiv Shakti Extractions P. Ltd Versus Commissioner of Customs & Central Excise, Aurangabad

2017 (12) TMI 276 - CESTAT MUMBAI

N/N. 89/95-CE dated 18-5-1995 - the appellant cleared the soapstock which generated during the refined edible oil and it was exempted from the payment of excise duty vide N/N. 115/75-CEX dated 30-4-1975 - Held that: - identical issue decided in the case of COMMISSIONER OF CENTRAL EXCISE, JALANDHAR Versus AG FLATS LTD. [2011 (7) TMI 968 - CESTAT, NEW DELHI], where it was held that the products, in question, have not been shown to be of no value or negligible value which have only to be discarded, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

None appeared on behalf of the appellant however it is seen that the issue is squarely covered by the decision of this Tribunal in case of Commissioner of Central Excise, Jai Andhar Vs. A.G. Fats Ltd [2012(277) ELT 96 (Tr. Del) which has been upheld by the Hon ble Supreme Court reported as [2014(300)ELT A74(SC)]. The facts in the case are identical, the appellant cleared the soapstock which generated during the refined edible oil and it was exempted from the payment of excise duty vide notificat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, waxes and gums obtained in course of refining of crude vegetable oil can be treated as waste, since this term has not been defined in the Notification or in the Central Excise Act, 1944 or the Rules made thereunder, the meaning of this term has to be understood from the dictionary and judicial pronouncements. However, a distinction has to be made between the term by-product and the term waste. Oxford Advanced Learner s Dictionary defines the term by-product as a substance produced during the p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by-product means something of value produced in making the main product or a substance obtained in course of a specific process but not a primary object, has held that the spent earth arising in course of refining of oil, being of no value, is not a new product or a by-product. Though the Tribunal in the case of CCE, Hyderabad v. Priyanka Refineries Ltd. (supra) has held that soap stock arising in course of refining of oil is waste, no reasons have been given for arriving at this conclusion. In .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on 3 of the Indian Customs Tariff Act, while the issue involved in the case of CCE, Hyderabad v. Priyanka Refineries Ltd. (supra) was as to whether the soap stock arising in course of refining of crude vegetable oil could be treated as waste for the purpose of Notification No.85/95-C.E., which is a totally different issue. Just because the appeal filed by the Government against this order of the Tribunal has been dismissed by Hon ble Supreme Court, the dismissal being a summary dismissal without .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version