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Entitlement to exemption under Notification No. 115/75-C.E. for Acid Oil. Detailed Analysis: The case revolved around the entitlement of the appellants to the benefit of exemption under Notification No. 115/75-C.E. for Acid Oil. The appellants, M/s. Rajasthan Vanaspati Products Ltd., filed a revised Classification List claiming exemption from excise duty on Acid Oil for home consumption. The Assistant Collector denied the exemption, stating that the appellants were not covered under the category of 'Oil Mill and Solvent Extraction Industry' as they did not extract oil from oil cakes or crush oilseeds. This decision was upheld by the Collector (Appeals), leading to the present appeal. Arguing for the appellants, it was contended that the authorities erred in distinguishing a previous order in favor of another manufacturer, M/s. Mehta Vegetable Products, by claiming that the benefit was granted due to being a composite mill. The appellants argued that the Notification did not specify that the manufacturer must produce a product from oils extracted within their unit. On the other hand, the Respondent argued that Acid Oil falls under Item 12 of the Central Excise Tariff, not under Item 68, which is the relevant category for the exemption under Notification No. 115/75-C.E. Upon reviewing the submissions and the relevant Notification, the Tribunal concluded that the exemption under Notification No. 115/75-C.E. is applicable only to goods falling under Item No. 68 of the Central Excise Tariff. Previous rulings confirmed that Acid Oil is classified under Item 12, not Item 68. Therefore, the Tribunal agreed with the Respondent's argument that the benefit of the Notification could not be extended to Acid Oil. Consequently, the Tribunal upheld the impugned Orders denying the appellants' claim for exemption under Notification No. 115/75-C.E., and the appeal was rejected.
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