2018 (10) TMI 1997 - AT - Central Excise

Exemption under Notification No. 89/95-C.E., dated 18-5-1995 - wastes, gums, etc. arising during the course of refining of vegetable oil - HELD THAT - As the issue has already been settled by the Larger Bench of this 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 , wherein it has been held that wastes, gums, etc., arising during the course of refining of vegetable oil, the appellant is entitled for exemption under Notification No. 89/95-C.E. ibid therefore, it is held that the appellant is entitled for exemption under Notification No. 89/95-C.E. ibid. Appeal allowed.

Summary

The appellant sought early hearing on whether they are entitled to exemption for wastes during vegetable oil refining. The issue was settled by the Larger Bench, granting the appellant the exemption. The impugned order was set aside, and the appeal was allowed with consequential relief.