Page 256 - ELT_1_1st April 2020_Vol 372_Part

142 EXCISE LAW TIMES [ Vol. 372

2020 (372) E.L.T. 142 (Tri. - Chan.)
IN THE CESTAT, REGIONAL BENCH, CHANDIGARH
[COURT NO. I]
S/Shri Ashok Jindal, Member (J) and C.L. Mahar, Member (T)
RICELA HEALTH FOODS LIMITED
Versus
COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH
Final Order Nos. 60341-60342/2019, dated 1-4-2019 in Appeal Nos. E/56089 &
59884/2013
1
Waste - Fatty acid, wax and gum arising during manufacture of refined
vegetable oil to be treated as waste and eligible to exemption under Notifica-
tion No. 89/95-C.E. [para 4]
Appeals allowed
CASES CITED
Ricela Health Foods Ltd. v. Commissioner — 2018 (361) E.L.T. 1049 (Tribunal-LB)
— Followed ................................................................................................................................... [Paras 3, 4]
REPRESENTED BY : Shri N.K. Garg, Advocate, for the Appellant.
Shri G.M. Sharma, AR, for the Respondent.
[Order per : Ashok Jindal, Member (J)]. - The short issue involved in the
matter is whether fatty acid, wax and gum arising in the course of manufacture
of refined vegetable oil are to be treated as waste for the purpose of exemption
Notification No. 89/95-C.E. and would be exempted from payment of duty un-
der the said notification or not?
2. Heard the parties and considered the submission.
3. The issue has been examined by the larger Bench of this Tribunal in
the case of Ricela Health Foods Limited vide Order No. 8-11/2018, dated 30-1-2018
[2018 (361) E.L.T. 1049 (Tri.)] and held that the assessee are eligible for exemption
under Notification No. 89/95-C.E.
4. Considering the fact that the issue has already been settled by the
larger bench of this Tribunal in the case of appellants themselves wherein this
Tribunal has held that fatty acid, wax and gum arising in the course of manufac-
ture of refined vegetable oil are to be treated as waste for the purpose of exemp-
tion under Notification No. 89/95-C.E. ibid. Therefore, we hold that the appel-
lants are entitled for exemption under Notification No. 89/95-C.E. ibid. Conse-
quently, the impugned orders are set aside and the appeals are allowed with
consequential relief.
(Dictated and pronounced in the open Court)

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1 In appeal against this order, notice was issued by Supreme Court in 2020 (372) E.L.T. A27
(S.C.).
EXCISE LAW TIMES  1st April 2020  304