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TMI Blog2009 (10) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of Vanaspati through it had paid the price for the same. Held that - no case that oil used for some other purpose. Assesse not to be denied the benefit of exemption notification. - 6 of 2006 - - - Dated:- 14-10-2009 - Deepak Gupta and V.K. Ahuja, JJ. Shri Sandeep Sharma, ASGI, for the Petitioner. S/Shri Rahul Mahajan and Sandeep Singh, Advocates, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant at the port at Bombay. The record of the Company shows that in fact even out of 7318.446 MT of crude palm oil only 7266.030 MT was used in the manufacture of Vanaspati. 52.461 MT amount of oil was lost after the import and during the process of manufacture. According to the assessee, out of this 52.461 MT of oil, 27.621 MT was lost due to evaporation, spillage, etc. and 24.795 MT oil was los ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t recoverable on the said goods as the respondents have not produced any evidence to show that the short received imported goods have been used for any other purpose for which these goods were imported." 3. This is a pure finding of fact and no question of law arises out of this. The finding of fact in respect of 52.416 MT is that this was lost due to the evaporation and spillage and on account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal rate of duty on this amount of oil. It is not the case of the Revenue that this oil has been used for some other purpose. This was oil which never reached the assessee. The case of the assessee is squarely covered by the judgment of the Apex Court in BPL Display Devices Ltd. v. Commissioner of Central Excise, Ghaziabad, 2004 (174) E.L.T. 5 (S.C.). 5. In view of the above discussion, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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