Exemption for refining by-products upheld for wastes and gums arising from vegetable oil refining

Wastes, gums and similar by-products arising during refining of vegetable oil were held to fall within the exemption under Notification No. 89/95-C.E. The Tribunal followed the Larger Bench view that such residual products are covered by the notification and applied that settled interpretation to the dispute, with the result that the appellant was entitled to exemption.

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Issues: Whether wastes, gums, etc. arising during the course of refining of vegetable oil were entitled to exemption under Notification No. 89/95-C.E. dated 18-5-1995.

Analysis: The issue was treated as settled by the Larger Bench, which had held that wastes, gums, etc. arising during refining of vegetable oil were covered by the exemption notification. The Tribunal followed that settled position and applied it to the present dispute.

Conclusion: The appellant was entitled to exemption under Notification No. 89/95-C.E. dated 18-5-1995.

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