TMI Blog2023 (5) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/S SHREE FATS PROTIENS PVT. LTD. VERSUS CCE, JAIPUR I [ 2017 (5) TMI 1449 - CESTAT NEW DELHI] this Tribunal has taken a view that recovered oil and tank sledge emerging during refining oil is not liable to central excise duty as the same is either covered under exemption Notification No. 89/95- CE dated 18.05.1995 as waste product or not arising out of manufacturing process as in case of bottom sediments called tank sledge. In the present case also the nature of process and also the goods i.e. spent earth is absolutely identical to the goods in the above decision. The Division Bench of this Tribunal in the case of COMMISSIONER OF CUS. C. EX., HYDERABAD-III VERSUS DIVIS LAB [ 2017 (4) TMI 329 - CESTAT HYDERABAD] dealing with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-2023 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. C.L. MAHAR Shri Hardik Modh, Advocate for the Appellant Shri G.Kirupanandan, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that - 1. whether Spent earth arising during the course of manufacture of refined vegetable oil is a manufactured goods and liable for excise duty. 2. Whether the spent earth being residue / waste is eligible for exemption notification no. 89/95- CE dated 18.05.1995. 2. Shri Hardik Modh, Learned Counsel appearing on behalf of the appellant submits that firstly the spent earth is not a manufactured goods but it is a residue he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has taken a view that recovered oil and tank sledge emerging during refining oil is not liable to central excise duty as the same is either covered under exemption Notification No. 89/95- CE dated 18.05.1995 as waste product or not arising out of manufacturing process as in case of bottom sediments called tank sledge. In the present case also the nature of process and also the goods i.e. spent earth is absolutely identical to the goods in the above decision. The Division Bench of this Tribunal in the case of Divis Lab dealing with the identical nature of goods held that waste obtained as by product during manufacturing process i.e. spent solvent is not excisable as products merely industrial waste and not goods of high purity. In the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
