https://www.taxtmi.com/caselaws?id=209859 An exemption under Notification No. 115/75-CE applies where the factory belongs to a scheduled industry, such as an oil mill and solvent extraction industry, rather than depending on whether each manufacturing step independently involves milling or solvent extraction. The department's objection based on the refining process was therefore not decisive, because the notification did not condition relief on the presence of that process in the individual activity under scrutiny. On that basis, the assessee was held entitled to the exemption, and the demand and penalty were not sustainable. en-us Wed, 20 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209859 An exemption under Notification No. 115/75-CE applies where the factory belongs to a scheduled industry, such as an oil mill and solvent extraction industry, rather than depending on whether each manufacturing step independently involves milling or solvent extraction. The department's objection based on the refining process was therefore not decisive, because the notification did not condition relief on the presence of that process in the individual activity under scrutiny. On that basis, the assessee was held entitled to the exemption, and the demand and penalty were not sustainable. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209859