2018 (5) TMI 1192

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....llant Shri M.R. Sharma, DR for the Respondent Per: Justice (Dr.) Satish Chandra: 1. The present appeal is field against the Order-in-Appeal No. 91/2013 dated 13/08/2013. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Edible Oil, Refined oil and Vanaspati Oil which are exempted goods. During the course of manufacture of the refined oil, spend earth sl....

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....are unable to accept such summary presumption. Admittedly, in chemical and metallurgical industry when the raw materials are processed with an intended purpose of manufacturing certain final products by a chemical reaction, refining, melting etc. multiple products will result. These products either emerged in the final stage or any of the intermediating stages also. The point for consideration is ....

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....g 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 so that a refined vegetable oil can be obtained. In this process of refining, the unwanted materials are removed. Hence, we are of the considered view that the removal of unwanted materials resulting in products like gums, wa....

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..... This has been pleaded as a alternate argument by the appellant/assessee also. Similar views were expressed in the case of M/s Vinayak Agrotech Ltd. V/s CCE & ST, Jaipur-I 2017 (11) TMI 598-CESTAT New Delhi where it was observed that the concept of waste is not a subject matter of excise duty as per the exemption Notification No. 89/95-CC. Similarly, the exemption was held to be available to g....