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TMI Blog2024 (12) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... ste and byproduct are generated, viz., Acid Oil, Fatty Acid, Gums and Waxes. The appellant submits that these impurities are removed from the crude oil and are obtained as waste during the refining of crude oil so as to make the oil fit for human consumption. The Department has issued show-cause notice alleging clandestine clearance of Acid Oil, Fatty Acid, Gums and Waxes, demanding duty with interest and proposed penalty under Rule 27 of Central Excise Rules, 2002 on the waste and by-products generated during the manufacture of refined oil for the month of November, 2008. The adjudicating authority held that acid oil is not a by-product but an item, which is manufactured by the appellant and also the other by-products/waste viz., fatty aci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axes and Gums, which are generated during the course of manufacture of refined oil and if they were held eligible, whether they are eligible for the benefit of SSI Notification No. 8/2003-CE dated 01.03.2003 as amended. Further Commissioner (Appeals) has noted that as held by the adjudicating authority, Acid oil is manufactured by the appellant and they have a separate plant within their factory for the manufacture and is sold to the customer for a price and since Acid oil has distinct name, characteristics and marketability, the same cannot be considered as waste product and the benefit of Notification No. 89/95-CE is not applicable and the same is with the other products viz., gums, waxes, etc. which are sold for a consideration. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT Bangalore c. Vinayak Agrotech Ltd. Vs. CCE & ST, Jaipur-I - 2017 (11) TMI 598-CESTAT NEW DELHI d. Arihant Solvex Pvt., Ltd. Vs. CGST, C.C. & C.E., Jodhpur 1 - 2019 (1) TMI 235 - CESTAT New Delhi e. Adani Wilmar Ltd. Vs. CCE & ST, Ahmedabad - 2023 (3) TMI-535-CESTAT Ahmedabad f. M/s. SSD Oil Mils Company Ltd. Vs. CCE, Chennai - 2018 (7) TMI 671 CESTAT Chennai g. M/s. Sri Devi Oil Pvt. Ltd. Vs. CCE, Salem - 2018 (5) TMI 1117-CESTAT Chennai h. M/s. Udyog Mandir Vs. CCE & ST, Jaipur - 2018 (5) TMI 1711-CESTAT, New Delhi i. M/s. Suruchi Refinery Private Limited Vs. Commr. of GST and Central Excise - 2023 (9) TMI 714-CESTAT Chennai 7. Learned Authorized Representative for the Revenue has submitted that Notification No. 89/95-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erged cannot stand to qualify to fall as exempted goods by virtue of Notification No. 89/95-CE dated 18.05.1995. 8. Learned Authorized Representative also relied on the following case-laws: a. 2019 (369) E.L.T. 1356 (Tri.-Chennai) - Raha Oils (P) Ltd. Vs. Commr. of C.Ex. & ST, Salem b. No. 5448 of 2015, filed by Raha Oils (P) Ltd. against the judgment and order dated 04.12.2013 of Madras High Court in Civil Misc. Appeal No. 3316 of 2013 and M.P. No. 1 of 2013 c. A.P. Solvex Ltd. Vs. Commissioner - 2014 (300) E.L.T. A74 (S.C) 9. Heard both sides and perused the records. 10. I find that the appellant has relied on the case-law of Ricela Health Foods, M.K. Agrotech, Habib Agro Industries, Vinayak Agrotech, Arihant Solvex, Adani Wilmar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hreshold exemption limit of Rs. 4 Crore. I find that the issue of products viz., acid oil, fatty acid, gums and waxes, which are generated during the process of refining of crude edible oil to produce refined edible oil has been the subject matter in the case of M/s. Ricela Health Foods, Vinayak Agrotech, Arihant Solvex and it has been decided that these products can be treated as 'waste' during the manufacture of refined edible oil, which is an exempt product and they are entitled for the benefit of exemption Notification No. 89/95-CE dated 18.05.1995. 12. I find that the issue is no longer res integra in view of the decisions cited above. Further, I find this Tribunal in the case of M/s. Habib Agro Industries and in the case of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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