TMI Blog2005 (3) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... sue relates to the availability of the benefit of exemption Notification No. 115/75 to the appellants. The facts are not much in dispute. The appellants are engaged in the production of Rice Bran Oil by Solvent Extraction Process and during the down stream process of refining, also produces Fatty Acid, Gums; Waxes, Soap Stock, Acid Oil and Refined Rice Bran Oil. They have got category 'B' License ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of Heading No. 15.04) falling under the Schedule to the Central Excise Tariff Act, 1985 and manufactured in factories covered by any of the industries, specified in the Schedule annexed to it, were exempt from the whole of the duty of Excise leviable thereon. In the Schedule appended to this notification, 'Oil Mill and Solvent Extraction Industry' had been shown as one of those factories, at S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mposed under the notification that the entire extraction of the raw rice bran oil, shall be carried out in the factory by the manufacturer, for claiming exemption from payment of duty on refined edible oil. In this view we also find corroboration from the ratio of law laid down by the Bangalore Bench of Tribunal in the case of "CCE v. Aggarwal Industries Ltd." decided vide Commissioner v. Aggarwal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the assessee, the benefit of that exemption notification cannot be denied". In that case, the benefit of Notification No. 30/97-C.E. was denied to the assessee of a steel plant who was producing majority of the ingots from purchased sponge iron and only small percentage was produced from the sponge iron made in his factory on the ground that he was not producing 100% of the ingots from the sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants for the entire period in dispute, as the Notification No. 115/75 is applicable to all the goods manufactured in the factory of the appellants and exemption in respect of these goods, had not been even withdrawn by the amending Notification No. 39/03, dated 8-5-2003. Therefore, duty demand in respect of these goods cannot be sustained. 6. In view of discussions made above, the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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