2017 (11) TMI 1255

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....espondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against the Order-in-Appeal No.267/16-17 dated 07.09.2016. The period of dispute is April 2008 to February 2012. 2. The brief facts of the case are that during the period under consideration the appellant was engaged in the manufacturing of refined soya bean oil falling under Central Excise Tariff Act 1985. At the time of ....

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....ment advanced by the learned DR, we find that there is no dispute about the factual position and the manufacturing process. The question to be decided is as to whether the Soya Gum which is settled at the bottom of the storage tank along with some oil and the separation of that oil from the said sludge by the process of decantation/filteration so to recover some crude oil, which is sold by the ass....

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....the storage tanks is the impurities which were already contained for the said crude oil. As such the impurities along with some oil, which settle down at the bottom of the tank are nothing but part of the crude oil itself. Similarly the separation of said crude oil from the sludge obtained by the process of filteration/decantation is again nothing but crude oil. The same is not refined by the asse....