oiled cake through a solvent extraction
process, utilizing Hexane as the solvent, and sold the de-oiled cake
to the Petitioner.
5.2 According ... Central
Excise Rules, 2002 (CERs, 2002), by purchasing Hexane without
payment of Central Excise duty, following the procedure prescribed
under Rule 19(2) of CERs
solvent prescribing the tolerance
limits. It was submitted that from the
Hexane (Food solvent), the tolerance limit
Page 26 of 82
Uploaded by RAGHUNATH ... extract from the oil cake also
contains impurities, more
particularly of hexane which is
the solvent and the oil so
obtained is known as solvent
Step 3 - The flakes are fed from one side and fresh
solvent - hexane is fed from the other side, both move
continuously in opposite direction ... speed of belt of
extractor and feeding rate of flakes and hexane is so
adjusted that complete oil gets extracted from flakes by
the time
submit that the
Tribunal in that case had held that the chemical hexane was used in
plant and machinery and must be treated ... case of Hanuman Vitamins Pvt. Ltd.
(Supra) is in the context of hexane oil which was required in the
solvent extraction plant for extraction
submit that the
Tribunal in that case had held that the chemical hexane was used in
plant and machinery and must be treated ... case of Hanuman Vitamins Pvt. Ltd.
(Supra) is in the context of hexane oil which was required in the
solvent extraction plant for extraction
issue the ARE2 while removing the DOC
manufactured by using the Hexane without payment of Central
Excise duty. However, as held by me Commissioner (Appeals ... removal of
the DOG manufactured out of the duty free procured Hexane
by availing the benefit under Rule-19(2) of the Rules would
propylene, and 1 hydrocarbon like extraction component;
NL of hydrogen pentane, hexane or method
were added at heptane, and then employing
room drying under vacuum ... were added at hydrocarbon, catalyst; and
room like pentane,
temperature, and hexane or
then 0.5 mmol of heptane, and
triethylaluminum, then drying
0.1 mmol
tender for providing service of
transportation of Bulk Special Petroleum products
(MTO/Hexane/SBP) and the members of the Petitioner
Association participate in the said ... name
Tender for Road Transportation of Bulk Special Petroleum
products (MTO/Hexane/SBP) by bottom loading tank lorries
from BPCL Mumbai Refinery for deliveries
down under regulation
2.2.1(16). The oil so refined shall not contain
hexane more than 5.00 ppm."
6.4. We observe that Board has clarified
credit on various raw materials used in the extraction
process such as Hexane, Acetone, Methonol and packing
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E/26095/2013
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