Waste arising in refined vegetable oil manufacture qualifies for exemption under Notification No. 89/95-C.E. on settled Tribunal view.

Fatty acid, wax and gum arising during manufacture of refined vegetable oil were treated as waste for purposes of exemption under Notification No. 89/95-C.E. The note records that this issue had already been settled by a larger bench in the assessee's own case, and the same view was followed here. On that basis, the exemption was applied to the residues generated in the manufacturing process, and the contrary orders were set aside.

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Issues: Whether fatty acid, wax and gum arising in the course of manufacture of refined vegetable oil are to be treated as waste and entitled to exemption under Notification No. 89/95-C.E.

Analysis: The dispute had already been settled by a larger bench of the Tribunal in the assessee's own case, where it was held that fatty acid, wax and gum arising during manufacture of refined vegetable oil constitute waste for the purpose of the exemption notification. Following that settled view, the present appeal involved no departure from the earlier determination.

Conclusion: The appellants were entitled to exemption under Notification No. 89/95-C.E., and the impugned orders were liable to be set aside.

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