2018 (10) TMI 393 – CESTAT NEW DELHI – TMI – By-products – Benefit of N/N. 115/75-CE dated 30.4.1975 – Department was of the view that the appellant should have paid duty of excise on clearance of dutiable by-products such as soap stock (gum), sludge, fatty acid oil, spent earth, getting manufactured/generated in the process of manufacturing refined edible oil – Held that:- Tribunal 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], the Regional Bench of this Tribunal in Allahabad has also extended the benefit of Notification 89/1995-CE on clearances of waste products such as fatty acid oil, sludge, soap stock (gums
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oils from the mustard seeds purchased by the appellant from the open market, certain by-products/waste products/residue products such as soap stock (gum), sludge, fatty acid oil, spent earth, etc. arise. 3. The Department was of the view that the appellant should have paid duty of excise on clearance of dutiable by-products such as soap stock (gum), sludge, fatty acid oil, spent earth, getting manufactured/generated in the process of manufacturing refined edible oil. A show cause notice came to be issued wherein a demand of central excise duty amounting of ₹ 7,47,780/- was demanded and subsequently confirmed by the Adjudicating Authority. The basic contention of the appellant is that they are entitled for the benefit of Notification
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nt has not been agreed to by the Department and as mentioned above, the above- mentioned amount of duty was confirmed and the appellant is before this Tribunal for in this appeal. 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 refined edible oil; (b) The removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture of these gums, waxes and fatty acid. The process of manufacture is for r
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