2005 (3) TMI 361

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....cess of refining, also produces Fatty Acid, Gums; Waxes, Soap Stock, Acid Oil and Refined Rice Bran Oil. They have got category 'B' License issued by the Directorate of Vanaspati, Vegetable Oils & Fats, New Delhi under the Solvent Extracted Oil, Deoiled Meal and Edible Flour (Control) Order. They have a composite mill consisting of solvent extraction and refining unit. 2. The benefit of the above said notification has been denied to the appellants on the ground that during the period in dispute (7-1-2003 to 31-10-2003), they did not carry out 100% extraction of the rice bran oil for producing refined vegetable oil and that the other by-products detailed above were not covered by the notification. 3. We have heard both the sides and go....

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....the factory by the manufacturer, for claiming exemption from payment of duty on refined edible oil. In this view we also find corroboration from the ratio of law laid down by the Bangalore Bench of Tribunal in the case of "CCE v. Aggarwal Industries Ltd." decided vide Commissioner v. Aggarwal Industries Ltd. Final Order No. 168-170/05, dated 2-2-2005 [2005 (186) E.L.T. 174 (Tribunal)] where also the manufacturer of refined oil did not carry out 100% extraction of raw rice bran oil and benefit of this very Notification No. 115/75 was denied to them by Revenue, but the Tribunal allowed the benefit by observing that notification did not require 100% extra of rice bran oil in the factory for claiming its benefit for payment of duty on refined o....