2017 (1) TMI 221

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....i. Akrit Jain, C.A. for the Respondent 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 r....

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....ppearing on behalf of the Revenue reiterating 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,  ....

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....procuring Hexane on the basis of the permission granted 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....

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....e in our considered view, we do  not find  that there 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 bene....