https://www.taxtmi.com/caselaws?id=80065 Statutory fortification required to meet marketability standards formed part of the manufacturing process, so vitamins A and D added to hydrogenated vegetable oil were treated as component parts and credit/set-off under the exemption notification was admissible. The demand also failed for the period beyond six months because the show cause notice did not allege suppression, fraud or misrepresentation, so the extended limitation period could not be invoked and the claim was time-barred to that extent. en-us Mon, 21 Aug 1989 00:00:00 +0530 Tue, 14 Jun 2011 14:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80065 Statutory fortification required to meet marketability standards formed part of the manufacturing process, so vitamins A and D added to hydrogenated vegetable oil were treated as component parts and credit/set-off under the exemption notification was admissible. The demand also failed for the period beyond six months because the show cause notice did not allege suppression, fraud or misrepresentation, so the extended limitation period could not be invoked and the claim was time-barred to that extent. Case-Laws Central Excise Mon, 21 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80065