2018 (10) TMI 393

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.... D.R. - for the respondent ORDER Per Anil Choudhary: Heard both the parties. 2. The appellant is engaged in manufacture of refined oils falling under Central Excise Tariff sub-Heading 15219090. During the relevant period, the refined oils remained exempted on payment of central excise duty vide Notification No. 115/75-CE dated 30.4.1975. During the process of manufacture of refined edi....

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....is 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 18/5/1995 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 issued under Section 5A of Central Excise Ac....

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.... 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 in question cannot be called as manufactured excisable goods. These incidental products are nothi....