https://www.taxtmi.com/caselaws?id=117119 Notification No. 115/75-C.E. was treated as applicable to goods cleared by a composite oil mill and solvent extraction unit, with the analysis relying on earlier Tribunal decisions on similar facts. The factory's activities in crushing oilseeds and undertaking solvent extraction supported its character as an eligible industry, and the issue of an 'AB' licence from the Directorate of Vanaspati Vegetable Oils and Fats was used as corroborative support. A precedent concerning a unit engaged only in refining raw oil was distinguished because the present unit itself carried out the crushing and extraction process, making the refund claim on duty paid under protest sustainable. en-us Fri, 07 Oct 2005 00:00:00 +0530 Wed, 20 Jun 2012 14:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117119 Notification No. 115/75-C.E. was treated as applicable to goods cleared by a composite oil mill and solvent extraction unit, with the analysis relying on earlier Tribunal decisions on similar facts. The factory's activities in crushing oilseeds and undertaking solvent extraction supported its character as an eligible industry, and the issue of an 'AB' licence from the Directorate of Vanaspati Vegetable Oils and Fats was used as corroborative support. A precedent concerning a unit engaged only in refining raw oil was distinguished because the present unit itself carried out the crushing and extraction process, making the refund claim on duty paid under protest sustainable. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117119