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TMI Blog2011 (6) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... ng crushing, solvent extraction and refining is done in the factory. There is also a contention that the exemption is not applicable to the by-products because such products come from refining and not from oil milling and solvent extraction - Held that:- when refining of imported oil is done in a composite factory having facilities for crushing of seeds and solvent extraction, the products emergin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty by claiming the exemption under Notification No. 115/75-CE dated 30.4.1975. The said Notification reads as under: - "In exercise of the powers confereed by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods (other than rubberised coir mattresses, refined edible oil falling under heading No. 15.02, fixed vegetable oils of heading No. 15.03 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one in the factory. There is also a contention that the exemption is not applicable to the by-products because such products come from refining and not from oil milling and solvent extraction. 4. The respondents, on the other hand, contended that the Notification does not specify the products to which exemption Notification is applicable. They contended that the exemption is applicable to all go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 92) ELT 292 ()Tri-Del) 5. The learned DR, on the other hand, relies on the decision of the Tribunal in Rajadhiraj Industries Vs. Commissioner of Central Excise, Indore - 1994 (69) ELT 148 (Tri) , wherein it was held that acid oil generated in the process of refining vegetable oil is not eligible for exemption under Notification No. 115/75. 6. Considered the arguments on both sides. 7. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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