https://www.taxtmi.com/caselaws?id=89789 Notification No. 115/75 exempted goods manufactured in factories covered by the oil mill and solvent extraction industry. Soapstock arising as a by-product during refining of solvent-extracted oil in an integrated unit was treated as within that exemption, because the factory was licensed as a single manufacturing unit carrying on solvent extraction, refining and further processing. The presence of downstream operations did not justify splitting the integrated factory into separate industrial segments to deny the benefit. The exemption was therefore applicable to soapstock, and the duty demand was unsustainable. en-us Mon, 22 Jun 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89789 Notification No. 115/75 exempted goods manufactured in factories covered by the oil mill and solvent extraction industry. Soapstock arising as a by-product during refining of solvent-extracted oil in an integrated unit was treated as within that exemption, because the factory was licensed as a single manufacturing unit carrying on solvent extraction, refining and further processing. The presence of downstream operations did not justify splitting the integrated factory into separate industrial segments to deny the benefit. The exemption was therefore applicable to soapstock, and the duty demand was unsustainable. Case-Laws Central Excise Mon, 22 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89789