https://www.taxtmi.com/caselaws?id=91294 Notification No. 46/89-C.E. (N.T.) allowed credit where hydrogenation or hydrolysis was carried out outside the soap-manufacturing factory. On that basis, distilled fatty acid arising from hydrogenation of rice bran oil outside the factory was treated as an eligible input for credit under Rule 57K of the Central Excise Rules, 1944. A narrow construction that would deny credit despite the express notification language was rejected, and the earlier Supreme Court view on similar facts was followed. The reference application was rejected, and the assessee's entitlement to credit remained undisturbed. en-us Wed, 25 Nov 1998 00:00:00 +0530 Mon, 17 Oct 2011 11:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91294 Notification No. 46/89-C.E. (N.T.) allowed credit where hydrogenation or hydrolysis was carried out outside the soap-manufacturing factory. On that basis, distilled fatty acid arising from hydrogenation of rice bran oil outside the factory was treated as an eligible input for credit under Rule 57K of the Central Excise Rules, 1944. A narrow construction that would deny credit despite the express notification language was rejected, and the earlier Supreme Court view on similar facts was followed. The reference application was rejected, and the assessee's entitlement to credit remained undisturbed. Case-Laws Central Excise Wed, 25 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91294