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Issues: Whether gums, waxes and fatty acids emerging during refining of vegetable oils are to be treated as waste and therefore entitled to exemption under Notification No. 89/95-CE dated 18.05.1995.
Analysis: The issue had already been authoritatively settled by the Larger Bench of the Tribunal, which held that gums, waxes and fatty acids arising in the refining process are nothing other than waste. On that basis, the Tribunal accepted that the exemption under Notification No. 89/95-CE is available and treated the controversy as no longer res integra.
Conclusion: The issue was decided in favour of the appellants, and the exemption was held to be admissible.
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