2016 (3) TMI 944

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....) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Govind Dixit, DR For the Respondent : Shri R. Sudhinder, Advocate ORDER PER B. RAVICHANDRAN: The appeal by Revenue is against order dated 31.07.2006 of Commissioner (Appeals-I), Central Excise, Indore. The Respondents are engaged in the manufacture of soya/palm/palmolein refined oil and vanaspati. They are avai....

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....mmissioner (Appeals) allowed the respondents appeal relating to demand of 8% amount on the value of exempted acid oil. He held that the respondents have reversed the entire credit taken in respect of Sulphuric Acid and hence there is no justification for a further demand of a percentage amount on exempted final products. On demand regarding improper maintenance of accounts of receipt of re-proces....

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....oda, etc. are used in the manufacture of refined oil. Hence, reversing credit availed on Sulphuric Acid does not absolve the respondents from the liability to pay 8% of value of exempted goods. Regarding improper accounting of re-processed goods received, the Department contended that the respondent failed to prove that the goods received for re-processing were properly accounted for and hence, th....

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.... both the sides and examined appeal records. 8. We find that it is recorded in the impugned order that Sulphuric Acid has been used in the manufacture of Acid Oil from soap stocks. This process is separate and independent of manufacture of refined edible oils. During the manufacture of edible oils, the by-product viz. soap stock emerges. The present demand is for a percentage amount of exempted....