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Documents citing Commissioner Of Central Excise ... vs Marico Ltd on 18 October, 2022

S V Sivalinga Nadar And Sons vs Pondicherry on 29 January, 2025

Coming to the Department's contention that the decision in the case of A.G. Fats (supra), which was affirmed by Hon'ble Supreme Court, was not discussed by the Larger Bench will not be of any avail as the decision in the case of M/s. Marico Limited (supra) is the latest one and requires to be followed, therefore, by following the principles of judicial discipline, we are of the considered opinion that waste, gums, fatty acids etc. arising during the course of manufacture of vegetable oils are eligible for the exemption Notification No. 89/95."
Custom, Excise & Service Tax Tribunal Cites 24 - Cited by 0 - Full Document

Maheswari Solvent Extraction Ltd vs Commissioner Of Central Excise-Nagpur on 28 March, 2023

4. We have pursued the case records and found that for a different period, Appellant's appeal was allowed by this Tribunal in extending benefit of exemption under Notification No. 89/95-CE and holding that the same would apply to the waste namely Gums & Recovered Oil etc. The same issue is also settled in the case of M/s. Ricela Health Foods Ltd cited supra by the Larger Bench of this Tribunal. Further the issue has attended finality by rejection of appeal in the case of Commissioner of Central Excise, Chandigarh-I Vs. Marico Ltd. reported in 2022 (382) E.L.T. 436 (SC) by the Hon'ble Supreme Court in confirming the order passed by this Tribunal permitting exemption of Excise Appeal Nos. 86513 & 88688 of 2013 4 products like Fatty Acids, Wax and Gum arising in the course of manufacture of refined vegetable oil, as those are waste and not manufactured products and allowing availment of Notification No. 89/95-CE, by way of dismissal of appeal of the Commissioner of Central Excise, Chandigarh-I. In carrying forward the judicial precedent we pass the following order.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document

Maheshwari Solvent Extraction Ltd vs Commissioner Of Central Excise-Nagpur on 28 March, 2023

4. We have pursued the case records and found that for a different period, Appellant's appeal was allowed by this Tribunal in extending benefit of exemption under Notification No. 89/95-CE and holding that the same would apply to the waste namely Gums & Recovered Oil etc. The same issue is also settled in the case of M/s. Ricela Health Foods Ltd cited supra by the Larger Bench of this Tribunal. Further the issue has attended finality by rejection of appeal in the case of Commissioner of Central Excise, Chandigarh-I Vs. Marico Ltd. reported in 2022 (382) E.L.T. 436 (SC) by the Hon'ble Supreme Court in confirming the order passed by this Tribunal permitting exemption of Excise Appeal Nos. 86513 & 88688 of 2013 4 products like Fatty Acids, Wax and Gum arising in the course of manufacture of refined vegetable oil, as those are waste and not manufactured products and allowing availment of Notification No. 89/95-CE, by way of dismissal of appeal of the Commissioner of Central Excise, Chandigarh-I. In carrying forward the judicial precedent we pass the following order.
Custom, Excise & Service Tax Tribunal Cites 3 - Cited by 0 - Full Document

Godavari Edible Bran Oil Pvt Ltd vs Visakhapatnam-Ii on 17 June, 2025

3. Learned Advocate for the appellant submits that the matter is no longer res-integra in view of catena of judgments including upholding of the judgment by the Hon'ble Supreme Court in the case of Commissioner of Central Excise, Chandigarh-I Vs Marico Ltd., [2022 (382) ELT 436 (SC)], passed by the Tribunal. In addition, he has relied on the judgments of Co- ordinate Benches, including Hyderabad Bench, in the following cases:
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document
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