9911796707
TMI Blog2005 (10) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... d 30-4-1975 in respect of the goods cleared by the Respondents for period from February 2000 to December 2000. The Respondents established an integrated plant for crushing oil seeds for solvent extraction and for refining vegetable oils. During the above mentioned period, they paid an amount of Rs. 18,54,843/- on the insistence of the Department. The above duty was paid under protest. Their price did not include the duty paid. They filed a refund claim to the Jurisdictional Assistant Commissioner on the ground that they are entitled to exemption under Notification No. 115/75-C.E. The Jurisdictional Assistant Commissioner rejected the refund claim on the ground that they were not entitled to the exemption as a major portion of the production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istilled Fatty Acid generated during manufacture of refined oil are not eligible for exemption. In the Respondent's case, the oil generated from the first stage was only 17.63% of the total refined oil produced and the remaining major portion of oil is procured from out side. Therefore in the light of CEGAT decision in the case of M/s. Rajadhiraj Industries v. Commissioner of Customs Central Excise, Indore [1994 (69) E.L.T. 148], the Respondents are not entitled for the exemption. 3. Shri K.S. Bhat, learned SDR appeared on behalf of the Revenue and Shri G. Shivadass, learned Advocate appeared on behalf of the Respondents. 4. The learned Advocate for the Respondents urged the following points :- (i) The Commissioner (Appeals) re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeds for extract of raw oil was not carried out by M/s. Rajadhiraj Industries in their factory. In these circumstances, the exemption was denied by the Tribunal but in the present case, the facts are different. The Respondents actual undertook crushing of oil seeds through solvent extraction methods. (iv) The Revenue has not disputed the grant of refund on either time bar or unjust enrichment. 5. We have gone through the records of the case carefully. The Respondents have cited the decisions of this Bench and also the decisions of other Benches of the Tribunal. In our view, the matter is entirely covered by these decisions. Apart from that, the fact that the Directorate of Vanaspati Vegetable Oils and Fats has issued category AB Li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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