2013 (11) TMI 491

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....ARCHANA WADHWA; After hearing both the sides we find that the appellants are engaged in the manufacture of refined soya and vanaspathi oil. During the process of manufacture, certain waste / bi-product arises in the nature of fatty acids wax and gums. The appellant clearing the said products by claiming exemption under Notification No.89/95 which allow exemption to waste and materials emerging ....

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....s of the Tribunal in the case of CCE, Hyderabad vs. Priyanka Refineries Ltd. 2010 (249) ELT 70 (Tri. Bang.) and in the case of CCE, Jalandhar vs. A.G. Flats Ltd.- 2012 (277) ELT 96 (Trib. Delhi). Both said decisions our in favour of the assessee and the other against the appellant were appealed against and in both the cases the Hon'ble Supreme Court has dismissed the Civil Appeals filed before the....