2005 (10) TMI 386

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....ted 30-4-1975 in respect of the goods cleared by the Respondents for period from February 2000 to December 2000. The Respondents established an integrated plant for crushing oil seeds for solvent extraction and for refining vegetable oils. During the above mentioned period, they paid an amount of Rs. 18,54,843/- on the insistence of the Department. The above duty was paid under protest. Their price did not include the duty paid. They filed a refund claim to the Jurisdictional Assistant Commissioner on the ground that they are entitled to exemption under Notification No. 115/75-C.E. The Jurisdictional Assistant Commissioner rejected the refund claim on the ground that they were not entitled to the exemption as a major portion of the producti....

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.... the by-products, Acid Oil, Refined Oil and Distilled Fatty Acid generated during manufacture of refined oil are not eligible for exemption. In the Respondent's case, the oil generated from the first stage was only 17.63% of the total refined oil produced and the remaining major portion of oil is procured from out side. Therefore in the light of CEGAT decision in the case of M/s. Rajadhiraj Industries v. Commissioner of Customs & Central Excise, Indore [1994 (69) E.L.T. 148], the Respondents are not entitled for the exemption. 3. Shri K.S. Bhat, learned SDR appeared on behalf of the Revenue and Shri G. Shivadass, learned Advocate appeared on behalf of the Respondents. 4. The learned Advocate for the Respondents urged the followi....