2019 (4) TMI 2123

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vegetable oil are to be treated as waste for the purpose of exemption or not - HELD THAT:- The issue has been examined by the larger Bench of this Tribunal 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 ] and held that the assessee are eligible for exemption under Notifi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are to be treated as waste for the purpose of exemption Notification No. 89/95-C.E. and would be exempted from payment of duty under the said notification or not? 2. Heard the parties and considered the submission. 3. The issue has been examined by the larger Bench of this Tribunal in the case of Ricela Health Foods Limited vide Order No. 8-11/2018, dated 30-1-2018 [2018 (361) E.L.T. 1049 (Tri. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X