https://www.taxtmi.com/caselaws?id=91380 Vegetable non-essential oil that had undergone alkali treatment and bleaching remained "processed oil" after subsequent hydrogenation into hardened technical oil. The further hardening process did not, by itself, change the essential identity of the oil or take it outside the scope of the notification covering processed oil. The exemption under Notification No. 33/63, as amended, therefore continued to apply, and denial of the benefit was unsustainable. en-us Mon, 05 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91380 Vegetable non-essential oil that had undergone alkali treatment and bleaching remained "processed oil" after subsequent hydrogenation into hardened technical oil. The further hardening process did not, by itself, change the essential identity of the oil or take it outside the scope of the notification covering processed oil. The exemption under Notification No. 33/63, as amended, therefore continued to apply, and denial of the benefit was unsustainable. Case-Laws Central Excise Mon, 05 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91380