TaxTMI 
TaxTMI 
2018 (4) TMI 720
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.... EX[DB] - FINAL ORDER NOs. 70692-70709/2018<br>Central Excise<br>Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Sandeep Kumar Singh (Dy. Commr.) AR, Shri Gyanendra Kumar Tripathi (AC) AR & Shri Pawan Kumar Singh (Supdt.) AR for Revenue Shri Pranay Mittal (Advocate) (in Appeal No. E/524, 1482-1493/2012, 56543/2013) Request for adjournment (in Appeal Nos. E/1679-1680/2012, 53149/2014) for Assessee ORDER Per: Anil Choudhary The issue in these appeals is whether the appellants/respondents manufactures, manufacturing Refined Vegetable Oil which is exempted under Notification, whether they are entitled to exemption on the items being Fatty acids, Wax, Gums and Spent earth under Notification No. 89/....
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.... result of treatment, labour and manipulation. The manufacture would imply something more. There must be a transformation; a new and different article must emerge having a descriptive name, character or use (Delhi Cloth and General Mills Compay Ltd. - AIR 63 SC 791). The Apex court categorically held that dross do not answers the description of "waste and scrap". 10. In view of the ratio adopted by the Apex Court while arriving at the above decisions, the point for consideration in the present dispute is the gums, waxes and fatty acid that emerge as a by-product can be considered as products arising out of a manufacturing process. The appellants are engaged in converting crude rice bran oil into refined rice bran oil. In effect the proces....
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....We are clear that the value that a product may or may not fetch, cannot be a determinative factor to decide whether the same is a manufactured final product/by product or a waste/refuse arising during the course of manufacture of final products. This much is clear from the ratio of the Apex Court decision in Indian Aluminium Co. (supra). While no general guidelines can be laid down to decide when a product will be treated as a waste or a by product, in the present set of facts, the products under consideration are clearly not in the nature of by products emerging during the course of manufacture. The process of manufacturing refined vegetable oil is essentially by removing the unwanted materials that were present in the crude vegetable oil ....