https://www.taxtmi.com/caselaws?id=121438 Exemption under Notification No. 43/2001-C.E. could not be denied merely because Soyabean oil emerged as a by-product in the manufacture of Soya De Oil Cake. The notification allowed procurement of inputs for export goods under bond on declaration of the input-output ratio, and it did not require every product generated during manufacture to be exported. As the notified export product was cleared in accordance with the notification and the export obligation was fulfilled, the exemption remained available and denial of the benefit was unsustainable. en-us Wed, 30 May 2007 00:00:00 +0530 Mon, 30 Jul 2012 16:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121438 Exemption under Notification No. 43/2001-C.E. could not be denied merely because Soyabean oil emerged as a by-product in the manufacture of Soya De Oil Cake. The notification allowed procurement of inputs for export goods under bond on declaration of the input-output ratio, and it did not require every product generated during manufacture to be exported. As the notified export product was cleared in accordance with the notification and the export obligation was fulfilled, the exemption remained available and denial of the benefit was unsustainable. Case-Laws Central Excise Wed, 30 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121438