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TMI Blog2017 (11) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... mbika Refinery [2013 (9) TMI 821 - CESTAT NEW DELHI], where it was held that Soya Gum which was settled at the bottom of storage tank and was removed gently along with some oil cannot be held to be an excisable item emerged as a result of manufacturing process - appeal allowed - decided in favor of appellant. - E/53089/2016-EX[DB] - A/57126/2017-EX[DB] - Dated:- 22-9-2017 - Mr. (Dr.) Satish Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled the present appeal. 3. With this background, we have heard Shri Gokul Sharma, Sr. Executive duly authorized by the appellant and Shri M.R. Sharma, DR for the respondent. 4. After hearing both the sides and on perusal of the record, it appears that in the assessee s own case identical issue has come up before the Tribunal in the case of CCE Vs. Ambika Refinery - 2013 (9) TMI 821 CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moved gently along with some oil cannot be held to be an excisable item emerged as a result of manufacturing process. We find that Commissioner (Appeals) has discussed the issue in detail and has rightly held that such Soya Gum and recovered oil cannot be held to be the goods emerging as a result of manufacture. Admittedly Soya Gum and the other impurities are part and partial of the purchased cru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant have manufactured Soya Gum and recovered oil. The same one admittedly a part of the crude oil, which does not get converted into refined oil. A part of the crude oil has been used by the appellant for the manufacture of the refined oil and a part of the crude oil, which could not be used for the manufacture of refined oil, stands sold by them as Soya Gum and recovered oil. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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