JOY ICE CREAMS PVT. LTD Vs. CCE

JUDGEMENT

(1.) THE issue in the appeal relates to the benefit of Notification No. 247/77 dt. 23.7.1977 in respect of Butter which the appellants had obtained for regeneration of milk which ultimately came to be used for the manufacture of Ice Creams.

(2.) AFTER going through the facts of the case, the learned consultant fairly concedes that the percentage of the fat in the so -called "regenerated milk" was 11% which is in conformity with the percentage of the fat required for the manufacture of ice cream.

(3.) HE also pointed out that the learned lower authority has not recorded the fact of regeneration of the milk correctly. He has pleaded first the skimmed milk powder is mixed with hot water and after skimmed milk powder gets dissolved in the water, the butter which is obtained under 16 licence is added and the necessary stirring is done to make the butter miscible and after this process sugar is added to the desired extent and thereafter the whole mixture is homogenized. It is this mixture, he has pleaded which is used for the purpose of manufacture of ice cream.