TMI Blog2018 (3) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent or not? - Held that: - The said issue has been settled by the Larger Bench of this Tribunal in the case of Ricela Health Food Ltd. & Others [2018 (2) TMI 1395 - CESTAT NEW DELHI] wherein it has been held that for the product emerges during the course of manufacture of refined oil are not excisable goods, and the respondent are entitled to avail the benefit of exemption N/N. 89/95-CE dated 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of exemption Notification No. 89/95-CE dated 18.05.1995. 2. The facts of the case are that the respondents are manufacturer of refined oils through the process of refining the various oil: During the process of manufacturer of refined oil, some by-products namely fatty acids, acid oil, gums, soap stocks, wax, emerges. As the refined oil is exempt from payment of duty, the question arose wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.05.1995, but the Ld. Commissioner (A) in Appeal No. E/623-624/2008 holds that the said goods are classifiable under Chapter Heading 1515 of the Central Excise Tariff Act and the said goods are exempt from payment of duty in terms of Serial No. 9 of Notification No. 3/2006-CE dated 01.03.2006 and dropped the demand against the respondents. But in Appeal No. E/2488/2008, the ld. Commissioner (A) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2488/2008 reiterated the grounds of appeal and submits that the respondents are not entitled to benefit of exemption Notification No. 89/95-CE dated 18.05.1995. 4. On the other hand, the Ld. Counsel appearing on behalf of the respondents submits that the sole issue in the show cause notices is that whether the respondents are entitled to avail the benefit of exemption Notification No. 89/95-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue has been settled by the Larger Bench of this Tribunal in the case of Ricela Health Food Ltd. Others (Supra) wherein it has been held that for the product emerges during the course of manufacture of refined oil are not excisable goods, and the respondent are entitled to avail the benefit of exemption Notification No. 89/95-CE dated 18.05.1995, therefore, we hold that the respondents are entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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