https://www.taxtmi.com/caselaws?id=86320 The notifications allowing money credit for Sal Seed Fat were construed to cover Sal Seed Oil as well, because the two were treated as the same product in different physical states. Technical material and precedent showed that the distinction between oil and fat was one of temperature and solidity, not chemical identity, and liquid form was not essential to vegetable oil. The broader object of the notifications was to encourage use of Sal seed oil or fat in manufacture, so a narrow reading would undermine that purpose. On that basis, Sal Seed Oil fell within the notified eligible input for money credit. en-us Fri, 03 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 10:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86320 The notifications allowing money credit for Sal Seed Fat were construed to cover Sal Seed Oil as well, because the two were treated as the same product in different physical states. Technical material and precedent showed that the distinction between oil and fat was one of temperature and solidity, not chemical identity, and liquid form was not essential to vegetable oil. The broader object of the notifications was to encourage use of Sal seed oil or fat in manufacture, so a narrow reading would undermine that purpose. On that basis, Sal Seed Oil fell within the notified eligible input for money credit. Case-Laws Central Excise Fri, 03 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86320