2018 (5) TMI 1197

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....cate for the appellant Sh. R. K. Mishra, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the Order-in-Appeal No. 244 (SM)CE/JPR/2017 dt. 09.10.2017 passed by the Commissioner (Appeals), Central Excise, Jaipur. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Edible Oil, Refined oil and Vanaspati Oil which ar....

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....e of being sold for a significant consideration the same cannot be considered as waste. We 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 i....

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....he 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 so that a refined vegetable oil can be obtained. In this process of refining, the unwanted materials are removed. Hence, we are of the....

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....ing other than waste and as such will be covered by the exemption Notification No. 89/95-CE. 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 ....