TMI Blog2018 (10) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... dyog Mandir vs CCE&ST, Jaipur-I [2018 (5) TMI 1711 - CESTAT NEW DELHI], where by following the judgment of the Larger Bench 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], it was held that the removal of unwanted materials resulting in products like gums, waxes and fatty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the Appellants were engaged in the manufacture of refined edible oils falling under Central Excise Tariff sub-Heading 1514.99.20. During the relevant period, the refined oils remained exempted on payment of central excise duty vide Notification No. 4/2005- CE dated 01/03/2005. During the process of manufacture of refined edible oils from the mustard seeds purchased by the appellant from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exempts waste, parings and scrap manufactured in a factory manufacturing some final product which is either chargeable to nil rate of duty or is fully exempted from duty by an exemption notification issued under Section 5A of Central Excise Act, 1944. The basic contention of the Appellants since beginning has been that, the products as mentioned in the foregoing pares arising as waste or by-produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandigarh, has allowed the appeal by observing that : 4. The issue involved in this appeal is no longer res-integra as the Larger Bench of this Tribunal in its interim order No. 8-11/2018 dated 30th January, 2018 has already decided the issue, wherein it has been held that:- (a) The items in dispute are not in the nature of by products emerging during the course of manufacture of refi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, sludge, soap stock (gums) and spent earth generated during the manufacture of refined edible oil. 6. In view of above, as the issue involved in the appeal is already settled and following the Larger Bench judgment on the matter, we set aside the order-in-appeal and accordingly the appeal is allowed. 5. By following our earlier decisions (supra), we set aside the impugned order and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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