2005 (2) TMI 315

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....tion plant. During the period under dispute, the operations of the oil mill and the solvent extraction plant were suspended temporarily as imported oil was available at cheaper rate. This oil was refined in the refinery. The Respondent availed exemption under Notification No. 115/75-C.E., dated 30-4-1975. The Revenue holds the view that the exemption would be applicable only when oil is produced in the unit itself using expellers to crush the seeds. The Original Authority denied the benefit of exemption under Notification No. 1515/75, dated 30-4-1975. The Respondent appealed to the Commissioner (Appeals). The Commissioner (Appeals) relying an order passed by the Commissioner of Central Excise, Hyderabad-II Commissionerate in a similar issue....

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....ared for the Revenue and Shri B. Seshagiri Rao, learned Consultant appeared for the Respondent. 4. The learned JDR reiterated the grounds of the appeal and prayed that the Orders-in-Appeal may be set aside. 5. The learned Consultant stated that the Commissioner (Appeals) has clearly distinguished the Rajadhiraj Industries v. CCE, Indore [1995 (69) E.L.T. 148 (Tribunal)] and M.P. Dyechem Industries v. Commissioner of Central Excise, Indore [2001 (136) E.L.T. 579 (Tri. - Del.)]. She has rightly relied on the Apex Court judgment in the case of Central Pulp Mills Ltd. v. CCE, Surat [1998 (97) E.L.T. 215 (S.C.)] and held that the Respondent is entitled for the exemption Notification. He drew our attention to the Assistant Commissioner's re....

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.... Revenue's appeal in favour of the party by relying on the decision of the Tribunal in the case of G.P. Industries v. CCE [2000 (121) E.L.T. 152 (T)] which has been confirmed by the Hon'ble Supreme Court [2001 (131) E.L.T. A 81 (S.C.)]. 6. We have gone through the rival contentions. The short point to be decided in this case is whether the Respondent's unit is entitled to the benefit of exemption Notification No. 115/75-C.E. in respect of the imported oil. It is not the dispute that the Respondent's unit is an oil mill and solvent industry. The Assistant Commissioner in his letter dated 2-9-1997 has stated the following :- "With reference to the submissions made and verification done during my visit to the factory on 27-8-1996, M/s. A....