Exemption for goods arising in refined oil manufacture upheld under waste-related notification.

Goods arising during the manufacture of refined oil were treated as eligible for exemption under Notification No. 89/95-CE because a Larger Bench had already held that such products are not excisable goods. The Tribunal followed that binding view and accepted that the exemption for waste arising in the course of manufacture of exempted goods applies to these goods. The controversy was therefore no longer open, and the respondents were entitled to the benefit of the notification.

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Issues: Whether the goods arising during the manufacture of refined oil were entitled to exemption under Notification No. 89/95-CE dated 18.05.1995.

Analysis: The dispute turned on the liability of the products emerging in the course of refining oil and the availability of the exemption meant for waste arising during manufacture of exempted goods. The Tribunal noted that the Larger Bench had already held that such products emerging during the manufacture of refined oil are not excisable goods and that the benefit of Notification No. 89/95-CE dated 18.05.1995 is available. In view of that binding view, the controversy was no longer open.

Conclusion: The respondents were entitled to the benefit of Notification No. 89/95-CE dated 18.05.1995.

Ratio Decidendi: Goods emerging during the manufacture of refined oil, when held not to be excisable goods, are eligible for the exemption intended for waste arising in the course of manufacture of exempted goods.

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