Exemption benefit available to waste, gums, fatty acids arising during manufacture of vegetable oil

Kissan Fats Limited Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT Chandigarh held that that waste, gums, fatty acids etc. arising during the course of manufacture of vegetable oils are eligible for the exemption Notification No.89/95-CE dated 18.09.1995. Facts- The appellants are manufacturers of vegetable oils and have availed benefit of Notification No.89/95-CE dated 18.09.1995 on the fatty acids, acid oils, gum and sludge, waxes and spent earth etc., arising during the manufacture of vegetable oils. The Department contended that the items manufactured do not qualify to be was...