https://www.taxtmi.com/caselaws?id=205017 An exemption notification covering goods manufactured in factories engaged in the specified oil mill and solvent extraction industry could not be narrowed by adding a condition that all raw material or processing must originate entirely within the factory. Where the factory fell within the notified industry and the disputed goods arose as by-products of the manufacturing process, purchase and refining of crude oil from the open market did not exclude the goods from the exemption. The demand and penalty were therefore unsustainable, and the assessee obtained consequential relief. en-us Fri, 01 Apr 2011 00:00:00 +0530 Thu, 28 Jul 2011 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205017 An exemption notification covering goods manufactured in factories engaged in the specified oil mill and solvent extraction industry could not be narrowed by adding a condition that all raw material or processing must originate entirely within the factory. Where the factory fell within the notified industry and the disputed goods arose as by-products of the manufacturing process, purchase and refining of crude oil from the open market did not exclude the goods from the exemption. The demand and penalty were therefore unsustainable, and the assessee obtained consequential relief. Case-Laws Central Excise Fri, 01 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205017