TaxTMI 
TaxTMI 
2017 (1) TMI 221
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....t ORDER The fact of the present case is that respondent is engaged in the manufacture and exports of Refined Edible Oil in their solvent extraction plant. The respondent procuring duty free Hexane in terms of Notification No. 43/2001-CE(NT) dated 26-6-2001 read with Central Excise (Removal of goods at Concession rate of duty for manufacture of exci....
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....ng the grounds of appeal, submits that it is fact that appellant though manufactured DOC which is exported but also manufactured oil therefore in terms of Notification and concessional duty Rules, 2001 the duty free procurement is available only in respect of the goods which are used for manufacture of exports goods however, in the present case it is used for oil also....
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.... following concessional duty rules, 2001. There is no dispute that hexane used for manufacture of DOC which is exported and oil which is generated is in the course of manufacture of DOC. He submits that the present issue is covered by the Tribunal judgments in their own case reported as CCE Vs. Murli Agro Products Ltd [2007(214) ELT 307(Tri. Mu....
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....here is any violation of notification or rules made thereunder. We further observed that in respondents own in case the issue has been decided in their favour which reproduced below: The Revenue is aggrieved by the order of the Commissioner of Central Excise (Appeals) who has extended the benefit of exemption in terms of Notification No. 43/2001-C.E. da....