2017 (5) TMI 1449

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....llant. Shri K. Poddar, Authorized 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, ....

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....llowed the exemption for spent earth and also 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....

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....mption claimed by the appellant is applicable 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 fatt....

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....n the bottom of the tank can rightly be considered 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 eligibl....