https://www.taxtmi.com/caselaws?id=81308 Exemption under Notification No. 115/75-C.E., as amended, was confined to the oil mill industry and the goods manufactured in factories covered by the industries specified in the Schedule. The expression "oil mill and solvent extraction industry" was construed in context, with solvent extraction treated only as a method used in oil milling rather than as a separate industry covering oleoresins. On that reading, the notification could not be stretched to include essential oils or oleoresins merely because they were produced by solvent extraction. Oleoresins manufactured in factories not constituting oil mills were therefore not entitled to the exemption. en-us Fri, 26 Apr 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81308 Exemption under Notification No. 115/75-C.E., as amended, was confined to the oil mill industry and the goods manufactured in factories covered by the industries specified in the Schedule. The expression "oil mill and solvent extraction industry" was construed in context, with solvent extraction treated only as a method used in oil milling rather than as a separate industry covering oleoresins. On that reading, the notification could not be stretched to include essential oils or oleoresins merely because they were produced by solvent extraction. Oleoresins manufactured in factories not constituting oil mills were therefore not entitled to the exemption. Case-Laws Central Excise Fri, 26 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81308