2006 (3) TMI 3

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....ible oil falling under Chapter Heading 1503 of the Central Excise Tariff Act, 1985 and availing Cenvat credit on inputs and capital goods. During the course of manufacture of refined edible oil certain bye product like soap stock, acid oil arise which are exempted from payment of duty as per Notification No. 115/75, dated 30-4-1975. They were issued a Show Cause Notice stating that since the soap ....

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....ch Carbon was inapplicable as that related to lean gas/off gases whereas the product in the present case was soap stock and edible oil. In view of this the respondents should have paid an amount equal to 8% of the value of soap stock as held by the Tribunal in the case reported at 2001 (130) E.L.T. 93 (Tri.) and 2002 (147) E.L.T. 293 (Tri. - Del.). 3.The respondents on the other hand submitted ....

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.... of E.I.D. Parry (India) Ltd. v. Commissioner of Central Excise, Trichy - 2004 (176) E.L.T. 734 (Tri.-Chennai). In regard to CESTAT decision in the case of Kesar Enterprises Ltd. v. Commissioner of Central Excise, Lucknow - 2002 (147) E.L.T. 293 (Tri.- Del.) (cited by learned S.D.R.) it was submitted that the issue in that case was that rectified spirit was manufactured out of molasses which in tu....