2018 (8) TMI 1781 - AT - Central Excise

Waste/by-product - benefit of N/N. 89/95-CE dated 18.05.1995 - liability of duty or not? - Held that - The issue came up before the Larger Bench of this Tribunal in the case of Ricela Health Food Ltd. 2018 (2) TMI 1395 - CESTAT NEW DELHI , wherein this Tribunal held that by product/products emerges during the course of refining of vegetables oil are waste and are not liable for duty in terms of Notification No. 89/95-CE dated 18.05.1995. The appellants are entitled for benefit of the Notification No. 89/95-CE dated 18.05.1995 - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Chandigarh ruled in favor of the appellants, allowing them the benefit of Notification No. 89/95-CE dated 18.05.1995. The Tribunal held that by-products emerging during the refining of vegetable oil are considered waste and not liable for duty. The impugned orders were set aside, and the appeals were allowed with consequential relief.