Custom, Excise & Service Tax Tribunal
Kissan Fats Limited vs Cce, Chandigarh on 23 February, 2018
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
DIVISION BENCH
Court-I
Appeal No.E/2540-2544/2010
(Arising out of OIA No.220-224/CE/CHD-II/2010 dt.30.4.2010 passed by the CCE(Appeals), Chandigarh-II)
Date of Hearing/Decision: 23.02.2018
Kissan Fats Limited Appellant
Vs.
CCE, Chandigarh Respondent
Present for the Appellant: Shri G.S.Sandhe, Advocate Present for the Respondent: Shri Atul Handa, AR Coram: Honble Mr.Ashok Jindal, Member (Judicial) Honble Mr.Devender Singh, Member (Technical) FINAL ORDER NO. 60117-60121/2018 PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the benefit of Notification No.89/95-CE dated 18.5.1995 has been denied to the appellant on the premise that the product emerge during the course of manufacture is not waste, therefore, they are required to pay duty thereon.
2. Heard the parties.
3. The issue came up before the larger bench of this Tribunal in the case of Ricela Health Foods Ltd.(vide Order No. 8-11/2018 dated 30.1.2018), wherein it has been held that the waste arising during the process of refining of oil is not an excisable goods, therefore, not liable to duty, in that circumstance, the assessee is entitled to avail the benefit of Notification No.89/95-CE. As the issue is no more res integra and settled by the larger bench of this Tribunal in the case of Ricela Health Foods Ltd.(supra), we hold that the appellants are entitled to the benefit of exemption Notification No.89/95-CE. Accordingly, the impugned orders are set aside.
4. In the result, the appeals are allowed with consequential relief.
(dictated & Pronounced in the open court)
(DEVENDER SINGH) (ASHOK JINDAL)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
mk
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E/2540-2544/2010
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