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TMI Blog1997 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacture of vanaspati and were availing the benefit of money credit in terms of Notification No. 45/89-C.E. (NT), dated 11-10-1989 as amended by Notification No. 13/90-C.E. (NT), dated 20-3-1990. Money Credit of Rs. 1,69,000.00 availed by the appellants on Sal Seed Oil during the months of July and August, 1990 was denied to them on the ground that Column 2 of the Table annexed to the above Notification mentions Sal Seed Fat as one of the inputs to be used in the production of vegetable product and on which Money Credit was available. As per the Department s objection, Sal Seed Oil and Sal Seed Fat are two different distinct items and as the appellant company used Sal Seed Oil, they were not entitled to the benefit of Money Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appellants having used the Oil have made themselves disentitled to the benefit of the Notifications. 9. I have considered the submissions made by the learned J.D.R. and the grounds taken by the appellants in their Memo of Appeal. 10. I find that the meaning Fats and Oils as per A Dictionary of Science published by the English Language Book Society and Penguin Books is as under : FATS AND OILS Simple liquids consisting of mixtures of various glycerides of fatty acids. Natural organic compounds which occur in plants and animals and serve as storage materials. The distinction between fats and oils (as distinct from mineral oils, which are hydrocarbons) is one of melting point; the term, oil is usually applied to gly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that Sal Seed Oil is extracted from Sal Seed by solvent extraction method under a certain temperature and is received in a semi-solid form which is said as Sal Seed Fat, and the same is received by the manufacturer under normal temperature and is known as Sal Seed Oil. The above position has not been controverted by the Department. From the definition of Fats and Oils as given above, it is very clear that the Sal Seed Fat is nothing but Sal Seed Oil under normal temperature. The decision as relied upon by the appellants herein also supports their contention. 14. I also find that the Honourable Supreme Court s decisions in the case of Collector of Central Excise, Hyderabad v. Jayant Oil Mills Pvt. Ltd and in the case of Collector of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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