https://www.taxtmi.com/caselaws?id=81493 Cottonseed oil extracted by the expeller method falls within the statutory definition of "vegetable oil" for cess under the Vegetable Oils Cess Act, 1983, because oil produced from oilseeds or other plant-origin oil-bearing material is covered unless it has undergone further processing after recovery. The attempted distinction between oil "produced" and oil "recovered" was rejected, and the captive-consumption exemption under Rule 9 was found inapplicable on the facts. A limitation objection raised for the first time before the Tribunal, without findings by the lower authorities, required factual examination at the adjudication stage and was remanded for fresh decision after hearing the assessees. en-us Mon, 12 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81493 Cottonseed oil extracted by the expeller method falls within the statutory definition of "vegetable oil" for cess under the Vegetable Oils Cess Act, 1983, because oil produced from oilseeds or other plant-origin oil-bearing material is covered unless it has undergone further processing after recovery. The attempted distinction between oil "produced" and oil "recovered" was rejected, and the captive-consumption exemption under Rule 9 was found inapplicable on the facts. A limitation objection raised for the first time before the Tribunal, without findings by the lower authorities, required factual examination at the adjudication stage and was remanded for fresh decision after hearing the assessees. Case-Laws Central Excise Mon, 12 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81493