https://www.taxtmi.com/caselaws?id=115639 Hexane under Notification 75/84 was treated as potentially eligible for exemption when used in miscella refining of in-house solvent-extracted oil, because the phrase covering use in the manufacture of solvent-extracted fixed vegetable oil was read broadly to include incidental and ancillary processing needed to make the oil marketable. However, eligibility depended on proof of actual use, and the record did not clearly show that Hexane was used only for in-house solvent-extracted oil rather than for refining existing oils. The matter was therefore remanded for de novo verification and limited allowance of the benefit only on established qualifying use. en-us Tue, 28 Jun 2005 00:00:00 +0530 Thu, 31 May 2012 16:31:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115639 Hexane under Notification 75/84 was treated as potentially eligible for exemption when used in miscella refining of in-house solvent-extracted oil, because the phrase covering use in the manufacture of solvent-extracted fixed vegetable oil was read broadly to include incidental and ancillary processing needed to make the oil marketable. However, eligibility depended on proof of actual use, and the record did not clearly show that Hexane was used only for in-house solvent-extracted oil rather than for refining existing oils. The matter was therefore remanded for de novo verification and limited allowance of the benefit only on established qualifying use. Case-Laws Central Excise Tue, 28 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115639