TMI Blog2018 (10) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... oil - Held that:- Tribunal in the case of M/S RICELA HEALTH FOODS LTD., M/S J.V.L. AGRO INDUSTRIAL LTD., M/S KISSAN FATS LIMITED VERSUS CCE, CHANDIGARH, ALLAHABAD, [2018 (2) TMI 1395 - CESTAT NEW DELHI], the Regional Bench of this Tribunal in Allahabad has also extended the benefit of Notification 89/1995-CE on clearances of waste products such as fatty acid oil, sludge, soap stock (gums) and spen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chased by the appellant from the open market, certain by-products/waste products/residue products such as soap stock (gum), sludge, fatty acid oil, spent earth, etc. arise. 3. The Department was of the view that the appellant should have paid duty of excise on clearance of dutiable by-products such as soap stock (gum), sludge, fatty acid oil, spent earth, getting manufactured/generated in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant since beginning has been that the products as mentioned in the foregoing pares arising as waste or by-product during the manufacture of refined edible oil are entitled for the benefit of Notification 89/95-CE dated 18/05/1995. This argument of the appellant has not been agreed to by the Department and as mentioned above, the above- mentioned amount of duty was confirmed and the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e course of refining of rice brain oil and as such cover by the exemption Notification No. 89/95-CE. 5. Following the above judgment of the Larger Bench in the case of Ricela Health Foods Ltd. and ors. vs. CCE, Chandigarh, the Regional Bench of this Tribunal in Allahabad has also extended the benefit of Notification 89/1995-CE on clearances of waste products such as fatty acid oil, sludge, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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