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
therefore, the imported crude palm oil was not entitled to the
benefit of the notification. The Tribunal observed that its earlier
order had been confirmed ... entry-34, relates to "Crude palm oil and its
fractions, of edible grade, having an acid value or more and total carotenoid (as
betacarotene
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
oils, Nil
5
crude, refined or purified
15.02 1502.00 Fixed vegetable oils, the following, namely 8%
cotton seed oil, neem seed oil, karanj oil,
silk ... cotton seed oil, rice bran oil, khakhan
oil, palm oil, water melon oil, sal oil,
mahua oil, kusum oil, rubber seed oil,
mango kernel oil
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
Sarika vs Administrator, Mahakaleshwar Mandir ... on 2 May, 2018
Author: Arun Mishra
Bench: Uday Umesh
