https://www.taxtmi.com/caselaws?id=88669 The controlling language of the notification was interpreted to require that minor oil be "intended to be used" in the scheme, not actually used during the relevant period. On that reading, money credit taken on minor oil could be utilised for payment of duty on the vegetable product even though the final product did not contain minor oil at that time, because the scheme did not make actual incorporation a separate condition for credit utilisation. The Revenue's challenge therefore failed. en-us Tue, 19 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88669 The controlling language of the notification was interpreted to require that minor oil be "intended to be used" in the scheme, not actually used during the relevant period. On that reading, money credit taken on minor oil could be utilised for payment of duty on the vegetable product even though the final product did not contain minor oil at that time, because the scheme did not make actual incorporation a separate condition for credit utilisation. The Revenue's challenge therefore failed. Case-Laws Central Excise Tue, 19 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88669