2018 (5) TMI 1711

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....e appellant Shri M. R. Sharma, Authorized Representative (DR) - for the respondent ORDER Per. C.L. Mahar The appellant is engaged in manufacture of refined edible oils falling under Central Excise Tariff sub-Heading 1514.99.20. During the relevant period, the refined oils remained exempted on payment of central excise duty vide Notification No. 4/2005-CE dated 01/03/2005. During the pr....

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....ated 18th February, 1995 and by virtue of this notification, they are not required to pay any duty on such products as mentioned in the show cause notice. The Notification No. 89/95-CE dated 18/02/1995 exempts waste, parings and scrap manufactured in a factory manufacturing some final product which is either chargeable to nil rate of duty or is fully exempted from duty by an exemption notification....

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.... The items in dispute are not in the nature of by products emerging during the course of manufacture of refined edible oil ; (b) The removal of unwanted materials resulting in products like gums, waxes and fatty acid with odour cannot be called as a process of manufacture of these gums, waxes and fatty acid. The process of manufacture is for refined rice brain oil ; (c) The items....