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TMI Blog2008 (4) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... l against the Order-in-Appeal No. 166/2007-C.E. dated 26-3-2007, passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The Respondents, M/s. Rajashri Packages Ltd. are engaged in the manufacture of refined vegetable oil and vanaspati by processing crude oil which are exempted from payment of Excise duty. In the course of manufacture of vanaspati, by-products emerge at different s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he new plant is in the same factory and is connected to the process which produces the edible goods at any stage. 3. The learned Advocate produced the flow chart of the manufacturing process and argued that the entire process is integrated and it would not be correct to say that the impugned goods are used exclusively in the manufacture of exempted products. He invited my attention to the decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the new plant came later, it is connected to the old plant and the entire process appears to be integrated. In that case, it would not be correct to isolate a piece of machinery and to hold the view that at the final stage, only exempted product emerges and therefore the said machinery is exclusively used in the manufacture of exempted products. In my view, once the new plant is connected to the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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