TMI Blog2018 (5) TMI 1192X X X X Extracts X X X X X X X X Extracts X X X X ..... s CCE, Chandigarh [2018 (2) TMI 1395 - CESTAT NEW DELHI], where it was held that these incidental products are nothing but waste arising during course of refining of rice bran oil and these cannot be considered as manufactured excisable goods - appeal allowed - decided in favor of appellant. - Appeal No. E/59652/2013- EX (DB) - A/51317/2018-EX[DB] - Dated:- 6-4-2018 - Mr. Justice (Dr.) Satish C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue. 4. After hearing both the parties and on perusal of record, it appears that the identical case has come up before the Tribunal in a number of cases including the case of Larger Bench in M/s Ricela Health Foods Ltd others V/s CCE, Chandigarh, in Appeal No. E/653,3585/2012 dated 30/01/2018 where it was observed that:- 11. The thrust of the arguments by the Revenue is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not fetch cannot be a determinative factor to decide whether the same is a manufactured final product/by product or a waste/refuse arising during the course of manufacture of final products. This much is clear from the ratio of the Apex court decision in Indian Aluminium Co. (supra). While no general guidelines can be laid down to decide when a product will be treated as a waste or a by product, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning of rice bran oil and applying the ratio of Apex court, as discussed above, these cannot be considered as manufactured excisable goods. Noting that the reference is to decide whether these are to be treated as waste for the purpose of exemption Notification 89/95-CE we note though the excisability of the product itself is seriously in dispute as per the opinion expressed by us, as above, these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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