1999 (3) TMI 565

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....lant. Shri H.K. Sharma, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants challenge the order of the Commissioner of Central Excise, Delhi who has confirmed a duty demand of Rs. 27,33,676/- during the period from 1-5-1990 to 24-7-1991 on vegetable oils used for manufacture of "Roshni" brand bakery shortening by denial of money credit on this item on the gro....

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....l Products had also been endorsing permission for manufacture of 'Roshni - Sunbeam' (bakery shortening). 2. We have heard Shri R. Swaminathan, learned Consultant and Shri H.K. Sharma, learned DR. We find that the appellants had been describing their products only by brand names namely Rath, Sunbeam, Roshni, Panghat and claiming classification of the same as vegetable oils under CET sub-headi....

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.... that both the appellants and the Department shared the view that bakery shortening was classifiable under CET 1504.00. Further in terms of the Vegetable Oil Products Control Order, every manufacturer of vanaspati is required to obtain permission from the VOP Directorate. The appellants throughout applied for and obtained permission for manufacture of bakery shortening (Roshni and Sunbeam brands) ....