2015 (5) TMI 976

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1985. Even though the impugned order was passed against M/s. R.R. Refineries Ltd. (RRRL for short), since RRRL has been amalgamated with the appellant, the appellants are pursuing the matter before us. Before amalgamation, the appellant in their factory premises were crushing oil seeds / extracting crude oil from the seeds. Since during the year 2000, appellants have no facilities to refine the crude oil so extracted, they got it done by RRRL situated adjacent to their premises. RRRL undertook conversion of crude rice bran to refined rice bran oil on job work basis under the supervision and control of the appellant and the finished products were cleared from the premises of RRRL to the appellants' customers. When the contract was entered in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s specified in the Schedule. Item 4 of the Schedule specifies the oil mill and solvent extraction industry. It may be that ordinarily an industry of this nature would have both an oil mill and a solvent extraction plant both of which manufacture vegetable oils, but that is no reason, in our view, to place upon the plain words of the notification a narrower meaning than that to which they plainly lend themselves. The notification exempts goods manufactured in factories of the oil mill and the solvent extraction industry. The appellants goods are goods manufactured in a solvent extraction plant and must, on the plain words of the notification, receive the benefit of the exemption that it confers. 5. In the present case, exemption has been ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....are by-products of the manufacturing process in the factory premises of the appellants. 7. The Tribunal had also referred the decision of the Tribunal in the case of A.P. Solvex Ltd. Vs. CCE [2005(192) ELT 292 (Tri. Del.)] to come to the conclusion. The decisions referred to above clearly show that the factories which are engaged in extracting crude oil and refining the same would be covered by the term 'oil mill and solvent extraction industry'. The decisions also support the claim that even if a factory is engaged only in refining, it would be still covered by the terms used in the notification. That being the position, the appellant is clearly eligible for the benefit of Notification No.115/75 CE as amended. It has to be noted that th....