ORDER
T.K. Jayaraman, Member (T)
1. Revenue has filed an appeal against the Order-in-Appeal No. 5/2005, dated 15-3-2005 passed by the Commissioner of Customs and Central Excise, Visakhapatnam.
2. In the impugned order, the learned Commissioner (Appeals) has granted the benefit of exemption Notification No. 115/75-C.E., dated 30-4-1975 in respect of the products manufactured by the appellants. The contention of the Revenue is that the appellants purchase crushed oil from the market and then they do the refining. Even though they have the facility to crush the seeds, they do not undertake the activity of crushing the seeds and manufacture the oil. Therefore, the Revenue is of the view of that the exemption Notification is not applicable to the appellants in this connection, they rely on the Tribunal’s decision in the case of M.P. Dyechem Industries v. CCE, Indore reported in 2001 (136) E.L.T. 579 (Tri.-Del.)
3. The learned Advocate who appeared for the respondent argues that the facts of the case are distinguishable in the sense that in the case relied upon by the Revenue, there was no oil mill at all in the unit, whereas in the present case it is a composite mill. This is supported by a certificate issued by the concerned authority. Prima facie, decision of the Commissioner (Appeals) appears to be correct, because the appellants are composite unit and they can be classified as oil mill and solvent extraction industry This notification gives the benefit to the products manufactured by the said industry. Hence there is no merit in the Stay Application. Hence we reject the same, and the appeal will come up for final hearing in the due course.
(Dictated and pronounced in the open Court on 11-11-2005)