2021 (11) TMI 173

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....f refined vegetable oil are to be treated as "waste" for the purpose of exemption Notification dated 18.05.1995 and would be exempted from duty under this Notification. They are, therefore, being decided by this common order. 2. The period involved in these Excise Appeals is as follows:- Appeal No. Period E/21589/2014 September, 2006 to December, 2006 E/31049/2016 May, 2013 to April, 2014 E/30983/2017 May, 2014 to September, 2014 E/31118/2017 January, 2015 to December, 2015 E/31119/2017 October 2010 to December 2015 3. The issue involved was referred to a Larger Bench of the Tribunal in Excise Appeal No. 21589 of 2014 and Excise Appeal No. 31049 of 2016. 4. In Excise Appeal No. 21589 of 2014, the period involved was from Sept....

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.... to manufacture; or (iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer." 9. The Larger Bench of the Tribunal noticed that a Larger Bench of the Tribunal had earlier answered a reference in Ricela Health Foods Ltd. v/s C.C.E., Chandigarh, Allahabad, wherein the following two points were examined- (i) Before examining the admissibility of exemption under the Notification, it should be determined whether the goods namely soap muddy/ third grade oil/ wax....