2013 (11) TMI 491

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..... sides we find that the appellants are engaged in the manufacture of refined soya and vanaspathi oil. During the process of manufacture, certain waste / bi-product arises in the nature of fatty acids wax and gums. The appellant clearing the said products by claiming exemption under Notification No.89/95 which allow exemption to waste and materials emerging during the course of manufacture of final .....

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..... bad vs. Priyanka Refineries Ltd. 2010 (249) ELT 70 (Tri. Bang.) and in the case of CCE, Jalandhar vs. A.G. Flats Ltd.- 2012 (277) ELT 96 (Trib. Delhi). Both said decisions our in favour of the assessee and the other against the appellant were appealed against and in both the cases the Hon'ble Supreme Court has dismissed the Civil Appeals filed before them. After considering the said developments a .....

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..... e also note that there are two contrary decisions of Tribunal of the same issue and both the said decisions stand confirmed by the Hon'ble Supreme Court, when the Civil appeals filed there were rejected. Though, we find that the Tribunal in the case of M/s. Maheswari Solvent Extraction Ltd. has taken note of both the said decisions, but, we deem it fit that the present appeal be listed at an early .....

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