9911796707
TMI Blog2015 (10) TMI 1969X X X X Extracts X X X X X X X X Extracts X X X X ..... kfed Vanaspati & Allied Indus. (2003 (4) TMI 98 - SUPREME COURT OF INDIA) has held that spent earth remained earth even after the processing and therefore no duty is leviable on spent earth. It is also seen that in the case of Maheshwari Solvent Extraction Ltd. (2013 (7) TMI 51 - CESTAT MUMBAI), the Hon’ble CESTAT held that impurities consisting of gums, waxes and fatty acids are eligible for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... )JP-I/2012, dated 20-9-2012. In terms of the said Order-in-Original demand of ₹ 20,71,909/- along with interest and equal mandatory penalty was confirmed. While confirming the demand the adjudicating authority held that Gad, Sludge, Acid Oil & Spent Earth obtained in the course of refining of vegetable oil is not eligible for the benefit of Notification No. 85/95-C.E., dated 18-5-1995. 2.&e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is also seen that in the case of Maheshwari Solvent Extraction Ltd. (supra), the Hon'ble CESTAT held that impurities consisting of gums, waxes and fatty acids are eligible for the benefit of Notification No. 89/95-CE. Similarly, in the case of CCE, Hyderabad v. Shree Siddhi Vinayaka Agro Extractions P. Ltd. - 2010-TIOL-183-CESTAT-BANG. the Hon'ble CESTAT held that soap stock and wax emerging dur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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