TMI Blog2021 (11) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. In the present five appeals, the period involved is both prior to the amendment made in the definition of excisable goods and after the amendment on 10.05.2008 - the benefit of the Notification dated 18.5.1995 would, therefore, be available to the Appellant. The impugned orders have denied the benefit of this Notification and have confirmed the demand of duty on clearance of soap muddy/ third grade oil/wax. Appeal allowed. - Excise Appeal No. 21589 of 2014, 31049 of 2016, 31118 of 2017, 31119 of 2017, 30983 of 2017 - A/30312-30316/2021 - Dated:- 29-9-2021 - HON BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) Mr. R. Muralidhar, Advocate for the Appellant Mr. A.V.L.N Chary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 89 of 2014 was covered by the unamended section 2(d) of the Excise Act, while that in Excise Appeal No. 31049 of 2016 was covered by the amended provisions of section 2(d) of the Excise Act. 6. Section 2(d) of the Excise Act defines excisable goods and, as it stood prior to its amendment on 10.5.2008, is reproduced below: 2(d) excisable goods means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt. 7. An Explanation was inserted to section 2(d) by Finance Act No. 18 of 2008 on 10.05.2008 and the Explanation is reproduced below: Explanation: For the purposes of this clause, goods includes any article, material or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the process of manufacturing refined vegetable oil is essentially by removing the unwanted materials that are present in the crude vegetable oil and hence the removal of unwanted materials resulting in products like gums, waxes and fatty acid cannot be called a process of manufacture of these gums, waxes and fatty acid. The process of manufacture is only for refined oil. 11. In regard to the second point, the Larger Bench of the Tribunal in Ricela Health observed that the products gums, waxes and fatty acid, in the alternative, can also be treated as waste products and, therefore, would be covered by the exemption Notification. 12. In regard to the period from September 01, 2006 to December 01, 2006, the larger Bench of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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