Input credit eligibility limited to oils/fats only when hydrogenated, blended, or emulsified for specified edible fat products. Credit is allowable only for the quantity of oil or fat subjected to hydrogenation for manufacture of vanaspati and bakery shortening, or blending or emulsification for manufacture of margarine, and such credit must be taken only on the date the oil or fat has been so hydrogenated, blended or emulsified; condition wording is amended to substitute 'the said final products' for prior product references.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input credit eligibility limited to oils/fats only when hydrogenated, blended, or emulsified for specified edible fat products.
Credit is allowable only for the quantity of oil or fat subjected to hydrogenation for manufacture of vanaspati and bakery shortening, or blending or emulsification for manufacture of margarine, and such credit must be taken only on the date the oil or fat has been so hydrogenated, blended or emulsified; condition wording is amended to substitute "the said final products" for prior product references.
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