2023 (5) TMI 1149 - AT - Central Excise

Exemption benefit - excisability of waste generated during the preparation of final product namely Rice Bran Oil Product - denial of exemption Notification No. 89/95-CE dated 18.05.1995 - HELD THAT - It is found that for a different period Appellant s appeal was allowed by this Tribunal in extending benefit of exemption under Notification No. 89/95-CE and holding that the same would apply to the waste namely Gums Recovered Oil etc. The same issue is also settled in the case of M/s. Ricela Health Foods Ltd 2018 (2) TMI 1395 - CESTAT NEW DELHI by the Larger Bench of this Tribunal - Further the issue has attended finality by rejection of appeal in the case of COMMISSIONER OF CENTRAL EXCISE CHANDIGARH-I VERSUS MARICO LTD. 2022 (10) TMI 1174 - SC ORDER by the Hon ble Supreme Court in confirming the order passed by this Tribunal permitting exemption of products like Fatty Acids Wax and Gum arising in the course of manufacture of refined vegetable oil as those are waste and not manufactured products and allowing availment of Notification No. 89/95-CE by way of dismissal of appeal of the Commissioner of Central Excise Chandigarh-I. The orders passed by the Commissioner of Customs Central Excise (Appeals) Nagpur are hereby set aside - appeals allowed.

Summary

Issues involved:
Denial of exemption under Notification No. 89/95-CE dated 18.05.1995 for waste generated during the preparation of Rice Bran Oil Product.

Summary:
The case involved the denial of exemption under Notification No. 89/95-CE for waste generated during the manufacturing of Rice Bran Oil Product. The appellant, engaged in producing refined edible oil, faced duty demands on by-products like gums and recovered oil. The appellant challenged the duty demands, which were confirmed by the Commissioner (Appeals). The Tribunal considered the appellant's reliance on case law and previous judgments to argue for exemption. After reviewing the case records, the Tribunal noted that similar issues had been settled in previous cases, including extending the benefit of exemption to waste products like gums and recovered oil. Citing judicial precedent, the Tribunal allowed the appeals and set aside the orders passed by the Commissioner of Customs & Central Excise (Appeals), granting consequential relief.

Separate Judgment by Judges:
No separate judgment was delivered by the judges in this case.