submitted, the necessity and requirement of purchasing the split palm
kernel fatty acid (palm oil) was explained in detail both before the
Assessing Officer ... palm kernel fatty acid and payment of
service charges relating to such purchase totalling to ` 4.81 crore. The
purchase of palm kernel fatty acid
that the appellants are engaged in
manufacture RPD palm oil / palmolein oil and palm fatty acid
distillate. They were availing the facility of CENVAT credit ... each in capacity which are used for storing crude palm oil,
palm oil and palmolein oil. Department was of the view that
the said items
classification of imported palm stearin oil. Their Lordships in paras 9 & 10 held as under:
9. Heading 15.11 covers palm oil and its fractions ... documents is that palm stearin, which is obtained from the fractionation of palm oil, is comprised mainly of triglycerides of fatty acids. The question then
arising when crude vegetable oil into refined vegetable oils, like Gums/Soap Stock/Wax/muddy/Liquid Sludge/Palm Fatty Acid Distillate etc. Learned Counsel submits ... consideration in the present dispute is the gums, waxes and fatty acid that emerge as a by-product can be considered as a products arising
Maruti Suzuki India Ltd., New Delhi vs Addl. Cit, New Delhi on 17 October, 2018
Kuok Oils and Grains Private Limited, Singapore on account of price
difference on the basis of a wash out contract for palm fatty acid distillate
cause notice dated 28-1-2008. Similarly in respect of Crude
palm oil and Nickel Catalyst. The pro-rata availment details of
credit has been ... 10018/2018-
DB
manufacture of vanaspathi (exempted final products) and stearic
acid (dutiable final products) were also explained and the detailed
steps and formulas were
Ito 33 (3) (4), Mumbai vs Sudarshan R. Kharbanda, Mumbai on 19 September, 2018
आयकर
