2005 (6) TMI 378

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....or the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and considering the submissions and on finding that the issue involved in this case is eligibility to exemption on Hexane obtained under Chapter X by the appellants and claimed to be eligible under Sr. 8 of Table to Notification 75/84 which reads as : Sr. No. Description of goods Rate of duty Intended use/c....

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....il from oil cakes by solvent Extraction Process. So allowing of the above exemption under the aforesaid notification for such use is not in order as the Hexane in (Miscella Refinery Plant) was not used in the manufacture of oil by solvent extraction process. The concession for duty on Hexane is restricted to the activity of extraction of vegetable oil from seeds/oils cakes and not for further use ....

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....cate is well founded. However the ld. DR has pointed out that the process employed, as on record, does not indicate the exclusive use of in house 'Solvent Extracted Oil' in the Miscella Refinery. Therefore the use of Hexane in simplicitious refining of oils, already existing, not arising in the premises, is not contemplated by the notification. This facts needs verification & for that matter the a....