TaxTMI 
TaxTMI 
2017 (5) TMI 1449
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....Representative (DR) - for the Respondent. Per. B. Ravichandran The appeal is against order dated 14/09/2011 of Commissioner (Appeals), Jaipur - I. The appellants are engaged in extraction of Mustard Oil from cake and Soya Oil from Soya seeds. During the course of the process undertaken by the appellant various by products like spent earth, recovered oil, tank sludge/gum, acid oil also emerged. T....
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....so for tank sledge (for the period prior to 10/05/2008). He confirmed the duty liability of the appellant with reference to recovered oil/acid oil, tank sledge/gum (after 10/05/2008). Learned Counsel submitted that the recovered oil is a waste oil and cannot be considered as fatty acid. The recovered oil is not put to further process by the appellant. The same is sold. The said product requires fu....
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.... only to waste and not to by products. 4. I have heard both the sides and perused the appeal records. Regarding recovered oil, I find that the Commissioner (Appeals) held the same to be a fatty acid and relied on ratio applicable to such fatty acid while upholding the duty liability. The appellants pleaded that recovered oil cannot be equated to fatty acid. The fatty acid can be obtained only aft....
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....red as waste arising during the process. The Notification 89/95-CE is applicable to such these products. 5. The Tribunal in the case of Arihant Solvex Pvt. Ltd. vs. CCE, Jaipur - I vide Final order No.53656 of 2014 dated 15/09/2014 held that impurities containing gums, waxes and fatty acid emerging during the course of processing of oil are eligible for exemption under Notification 89/95-CE. The ....