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TMI Blog2013 (12) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... ther products namely Fatty Acid, Soap Stock and Spent Earth which are resultant products of the processing of refining of crude oil. The question involved in the present proceedings is whether excise duty is leviable on these products. 2. Revenue was of the view that these products are dutiable from 1.3.2006 when notification 115/75-CE was rescinded. The appellant is of the view that they continue to be exempt from excise duty on these products. Initially, the appellants were representing that they were covered by exemption under Notification No.8/2003-CE for small scale units. Subsequently, they have been claiming the benefit of Notification No.89/95-CE dt.8.5.95. 3. Based on the reasoning that appellants are not eligible for any exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontained in this notification shall apply to waste, parings and scrap cleared from a factory in which any other excisable goods other than exempted goods are also manufactured. Explanation. - For the purpose of this notification, the expression "exempted goods" means excisable goods which are chargeable to 'Nil" rate of duty or, are exempted from the whole of the duty of excise leviable thereon by any other notification (not being a notification where exemption from the whole of duty of excise is granted based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 or sub-section (1) of section 5A of the said Act." 5. The counsel for appellant su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur and this has resulted in granting of stay. 9. We have considered the submissions on both sides. We take note of the decisions of the Apex Court in Jocil Ltd. (supra) wherein the Apex Court has held that "Palm Stearin" emerging as a by-product during the manufacture crude oil is a dutiable product and classifiable under Chapter 38 of the Central Excise Tariff Act. We also take note of the decision of the Tribunal in the case of A.G. Flats Ltd. (supra), and Jhunjhunwala Vanaspati Ltd. (supra). We also take note of the fact that in the decisions relied upon by appellants, there is no specific finding in respect of "Palm Fatty Acid" which is main disputed item giving rise to most part of the amount confirmed. The demand confirmed in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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