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TMI Blog2016 (11) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... [1997 (2) TMI 119 - SUPREME COURT OF INDIA], Oil Mill & Solvent Extraction Industry are eligible for exemption under Notification No. 115/75-C.E. dated 30-04-1975 - appeal allowed - decided in favor of appellant. - APPEAL No. E/650/2008-EX[DB] - Final Order No. 71035/2016 - Dated:- 27-10-2016 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Kapil Vaish, Chartered Accountant, for Appellant Shri Pawan Kumar Singh, Superintendent, (AR) for Respondent ORDER Per Anil Choudhary The present appeal is filed by the appellant, M/s Swastik Solvent Product (I) Ltd., against Order-in-Appeal No. 264-CE/MRT-II/2007 dated 18/12/2007 passed by Commissioner of Central Excise Customs (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs of the notification and instead is only a Solvent Extraction Industry . (ii) That the goods in question namely Fatty Acid Wax falling under Heading No. 3823000 150700 respectively emerged/manufacture after the solvent extraction of Rice Bran Oil when it is subjected to a separate down-stream processes. The Show Cause Notice was adjudicated vide Order-in-Original No. 17/2006 dated 07-03-2007 on contest, and the Adjudicating Authority was pleased to reject the claim of exemption relying on the ruling of this Tribunal in the case of M.P. Dye Chem Industries Vs. Commissioner of Central Excise, Indore 2000(08) LCX0110 holding that the appellant who neither undertook the extraction of Oil from Oil Seeds nor carried out any solvent extract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpts goods manufactured in factories covered by the industries specified in the Schedule. Item 4 of the Schedule specifies the Oil Mill Solvent Extraction Industry. It may be that ordinarily an industry of this nature would have both an Oil Mill Solvent Extraction Plant, both of which manufacture vegetable oils, but that is no reason, in our view, to place upon the plain words of the notification narrower meaning than that to which they plainly lend themselves. The notification exempts goods manufactured in factories of the Oil Mill Solvent Extraction Industry. The appellant s goods are goods manufactured in a Solvent Extraction Plant and must, on the plain words of the notification, receive the benefit of the exemption that is confer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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