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TMI Blog2018 (5) TMI 1711X X X X Extracts X X X X X X X X Extracts X X X X ..... efined edible oil are entitled for the benefit of Notification 89/95-CE dated 18/02/1995. - Held that:- This issue is no longer res-integra as decided in the case of M/S RICELA HEALTH FOODS LTD., M/S J.V.L. AGRO INDUSTRIAL LTD., M/S KISSAN FATS LIMITED VERSUS CCE, CHANDIGARH, ALLAHABAD [2018 (2) TMI 1395 - CESTAT NEW DELHI], where it was held that the removal of unwanted materials resulting in pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le oils falling under Central Excise Tariff sub-Heading 1514.99.20. During the relevant period, the refined oils remained exempted on payment of central excise duty vide Notification No. 4/2005-CE dated 01/03/2005. During the process of manufacture of refined edible oils from the mustard seeds purchased by the appellant from the open market, certain by-products/waste products/residue products such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 89/95-CE dated 18/02/1995 exempts waste, parings and scrap manufactured in a factory manufacturing some final product which is either chargeable to nil rate of duty or is fully exempted from duty by an exemption notification issued under Section 5A of Central Excise Act, 1944. The basic contention of the appellant since beginning has been that the products as mentioned in the foregoing par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture of these gums, waxes and fatty acid. The process of manufacture is for refined rice brain oil ; (c) The items in question cannot be called as manufactured excisable goods. These incidental products are nothing but waste arising during the course of refining of rice brain oil and as such cover b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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