https://www.taxtmi.com/caselaws?id=82845 Acid oil generated during manufacture of vegetable product from purchased vegetable oil was held not to qualify for exemption under Notification No. 115/75-C.E. The exemption applied to goods falling under Item 68 manufactured in factories covered by specified industries, including oil mill and solvent extraction industry, but an oil mill was treated as a unit that expresses oil from seeds. The unit in question only refined raw oil obtained from others and did not crush oil seeds or carry out solvent extraction in its factory. The precedent relied on was distinguished because it concerned a composite unit undertaking oil-seed crushing. en-us Fri, 29 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 16:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82845 Acid oil generated during manufacture of vegetable product from purchased vegetable oil was held not to qualify for exemption under Notification No. 115/75-C.E. The exemption applied to goods falling under Item 68 manufactured in factories covered by specified industries, including oil mill and solvent extraction industry, but an oil mill was treated as a unit that expresses oil from seeds. The unit in question only refined raw oil obtained from others and did not crush oil seeds or carry out solvent extraction in its factory. The precedent relied on was distinguished because it concerned a composite unit undertaking oil-seed crushing. Case-Laws Central Excise Fri, 29 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82845