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TMI Blog2011 (4) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... olvex Ltd. v. CCE, Ludhiana (supra), in the absence of any such condition or stipulation therein, the benefit of exemption will be available to all factories covered by oil mill or solvent extraction industry. The Revenue was, therefore, not justified in imposing duty on the fatty acids and residues which are by-products of the manufacturing process in the factory premises of the appellants. - 3624 of 2010 - - - Dated:- 1-4-2011 - Shri Justice R.M.S. Khandeparkar, Shri Mathew John, JJ. Shri G.L. Rawal with Shri Rahesh Rawal, Advocates for the appellants/applicants Shri Nitin Anand, Authorised Departmental Representative (DR) for the Revenue Per Shri Mathew John: In this case, the appellant is before the Tribunal ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, unjustified. It is also submitted that the appellant, M/s. Prakash Solvex, had paid duty no sooner than it was demanded on the shortage found. The imposition of penalty was, therefore, not warranted. 4.On the main issue as to whether the duty is leviable on fatty acid and residues which are by-products of oil, the appellants place reliance on a decision of this Tribunal in the case of A.P. Solvex Ltd. v. CCE., Ludhiana [2005 (192) E.L.T. 292 (T-Del.)]. It is relevant to mention here that the dispute in these appeals arises from the fact that the appellants besides being engaged in the activity of extraction of oil from oil seeds, also purchased crude oil and refined the crude oil obtained from the open market. The dispute arose as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above said notification in extento as under : In exercise of the powers conferred by sub-rule (1) of Rule sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods (other than rubberized coir mattress, [refined edible oil falling under heading no. 15.02, fixed vegetable oils of heading No. 15.03] and vegetable fats and oils of heading no. 15.04) falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and manufactured in factories covered by any of the industries specified in the Schedule hereto annexed from the whole of the duty of excise leviable thereon. THE SCHEDULE 1. Coir Industry 2. Cashew Industry 3. Tanning Industry 4. Oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods manufactured in a factory which may qualify as Oil Mill Solvent Extraction Industry , is entitled to exemption. In this view of the matter, the fact that the appellant purchased crude oil and by subjecting the same to refining process manufactured oil is immaterial. As observed in the case of A.P. Solvex Ltd. v. CCE, Ludhiana (supra), in the absence of any such condition or stipulation therein, the benefit of exemption will be available to all factories covered by oil mill or solvent extraction industry. The Revenue was, therefore, not justified in imposing duty on the fatty acids and residues which are by-products of the manufacturing process in the factory premises of the appellants. 4. Since the matter is already decided by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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