https://www.taxtmi.com/caselaws?id=72790 A concessional exemption for soap made from rice bran oil applied only where the specified raw material was used in the manner contemplated by the notification. The eligibility had to be verifiable from the actual manufacturing unit, including the nature and quantity of oil used and the pre-treatment carried out. Where rice bran oil was processed outside the factory and only rice bran fatty acid was brought in, that derived fraction could not be treated as rice bran oil for the concession. The notification therefore did not extend to substitution of rice bran fatty acid for the specified raw material. en-us Wed, 07 Jan 1987 00:00:00 +0530 Wed, 25 May 2011 11:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72790 A concessional exemption for soap made from rice bran oil applied only where the specified raw material was used in the manner contemplated by the notification. The eligibility had to be verifiable from the actual manufacturing unit, including the nature and quantity of oil used and the pre-treatment carried out. Where rice bran oil was processed outside the factory and only rice bran fatty acid was brought in, that derived fraction could not be treated as rice bran oil for the concession. The notification therefore did not extend to substitution of rice bran fatty acid for the specified raw material. Case-Laws Central Excise Wed, 07 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72790