1998 (3) TMI 198

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..... rogenated rice bran oil. Ld. Legal Manager has submitted that DFA obtained by them is derived from hydrogenated rice bran oil. This fact, he submits is not disputed by the lower authority. He also points out that this is apparent from the gate pass issued by the supplier of DFA one of the specimen of which is available at page 81 of the paper book. The described goods supplied to the appellant is DHRBF Acid meaning thereby Distilled Hydrogenated Rice Bran Fatty Acid. He submits that a similar issue arose before the Apex Court in the case of Tata Oil Mills Co. Ltd. v. Collector of Central Excise reported in 1989 (43) E.L.T. 183 (S.C.) relating to earlier notification of Money Credit Scheme. The Apex Court observes as follows in para 6 of t .....

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..... on to a manufacturer of soap who manufactures soap from rice bran oil to a substantial extent and thus discourage the use of edible oils in the manufacture. If these two aspects are considered together, it is clear that the emphasis in the notification is not that rice bran oil should be used as raw material in the very factory which produced the soap. The requirement is that the soap manufacture should, to a prescribed extent, be from rice bran oil as contrasted with other types of oil. The contrast is not between the use of rice bran oil as opposed to rice bran fatty acid or hydrogenated rice bran oil; the contrast is between the use of rice bran oil as opposed to other oils. That is the ordinary meaning of the words used. These words may .....

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..... judgment of Tata Oil Mills (supra) is not relevant because the controversy in the present case is whether distilled fatty acid brought by the appellant/applicant in their factory is the same thing, technically and commercially, as hydrogenated rice bran oil and if they are not the same then the benefit of money credit cannot be given. 4. We have carefully considered the pleas advanced from both sides. We observe that the origin of distilled fatty acid from hydrogenated rice bran oil has not been disputed. This also cannot be disputed in the facts as shown by the Legal Manager from page 81 of the paper book. We are of the view that the observations of the Apex Court in para 6 in its judgment in the case of Tata Oil Mills (supra) are fully .....

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