H.R. Syiem, Member (T)

1. This appeal dated 28-2-75 was filed by M/s. Hindustan Lever, Bombay, against Order-in-Appeal No. 202/CO/1974 dated 12-7-1974 passed by the Appellate Collector of Central Excise, Calcutta. This order of the Appellate Collector came about as a result of an Order No. 93(O) of 1972 dated 25-10-72 passed by the Assistant Collector of Central Excise, Calcutta-III, Division 4, Brabourne Road, Calcutta. In this order, the Assistant Collector came to a finding that the processed V.N.E. oil used in the manufacture of soap (through the intermediate stage of hardened V.P.) not in the same factory but in another factory, was not entitled to get exemption of duty as it was used in the manufacture of extra hard V.P. which was cleared free of duty from Hindustan Lever's factory at Shamnagar to another factory at Garden Reach for use in the manufacture of soap by following the procedure set out in Chapter X of the Central Excise Rules, 1944 in terms of Notification No. C.E.R. 8(3) 56-C.E. dated 14-1-56. Reconsidered that Notification No. 181/71-C.E. dated 9-10-71 provided that no exemption should be allowed in respect of V.N.E. oil used in the manufacture of finished e