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TMI Blog2024 (12) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... d? HELD THAT:- The issue of products viz., acid oil, fatty acid, gums and waxes, which are generated during the process of refining of crude edible oil to produce refined edible oil has been the subject matter in the case of M/s. Ricela Health Foods [ 2018 (2) TMI 1395 - CESTAT NEW DELHI] , Vinayak Agrotech [ 2017 (11) TMI 598 - CESTAT NEW DELHI] , Arihant Solvex [ 2019 (1) TMI 235 - CESTAT NEW DELHI] and it has been decided that these products can be treated as waste during the manufacture of refined edible oil, which is an exempt product and they are entitled for the benefit of exemption Notification No. 89/95-CE dated 18.05.1995. Further, it is found that this Tribunal in the case of M/s. Habib Agro Industries and in the case of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generated during the manufacture of refined oil for the month of November, 2008. The adjudicating authority held that acid oil is not a by-product but an item, which is manufactured by the appellant and also the other by-products/waste viz., fatty acid, waxes, gums are also not eligible for exemption under Notification No. 85/95-CE dated 18.05.1995, since the said notification does not apply to waste clear from the factory in which other excisable goods other than exempted goods are also manufactured. Further the appellant is manufacturing both exempted products i.e., refined edible oil and dutiable commodity i.e., acid oil, hence they automatically become ineligible to avail the benefit of Notification No. 85/95-CE for the wastes and by-p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... racteristics and marketability, the same cannot be considered as waste product and the benefit of Notification No. 89/95-CE is not applicable and the same is with the other products viz., gums, waxes, etc. which are sold for a consideration. Further, consequent to insertion of explanation to Section 2(d) of Central Excise Act, 1944 w.e.f. 01.05.2008, all the above products are excisable and chargeable to excise duty under the various chapter headings viz., Acid oil (Chapter 15), Fatty acids (Chapter 382300), Gums Waxes (Chapter 152200) and agreed with the findings of the adjudicating authority. As regards the eligibility of SSI exemption Commissioner (Appeals) upheld the findings of the adjudicating authority since the appellant has exceede ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uchi Refinery Private Limited Vs. Commr. of GST and Central Excise 2023 (9) TMI 714-CESTAT Chennai 7. Learned Authorized Representative for the Revenue has submitted that Notification No. 89/95-CE exempts, waste parings and scrap arising in the course of manufacture of exempted goods and falling within the schedule to the Central Excise Tariff Act, 1985, from the whole of duty leviable thereon, which is specified in the said schedule, provided that nothing contained in this notification shall apply to waste, paring and scrap cleared from a factory in which any other excisable goods other than exempted goods are also manufactured. He further submitted that the Acid oil etc., gets generated during the process of refining, wherein degummed oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the records. 10. I find that the appellant has relied on the case-law of Ricela Health Foods, M.K. Agrotech, Habib Agro Industries, Vinayak Agrotech, Arihant Solvex, Adani Wilmar and SSD Oil Mills. I find that the contention of the Revenue is that when the product is capable of being sold for a consideration, the same cannot be considered as waste post the amendment to Section 2(d) of the Central Excise Act, 1944 w.e.f. 10.05.2008 wherein Section 2(d) reads as under : excisable goods means goods specified in the First schedule and Second schedule to Central Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt; Explanation : - for the purpose of this clause goods include any article, materials or substance which is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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