https://www.taxtmi.com/caselaws?id=212971 Goods emerging as by-products from an integrated crushing, solvent extraction and refining unit were treated as eligible for exemption under Notification No. 115/75-CE. The exemption, issued for factories in the specified oil mill and solvent extraction industry, was held to attach to the composite factory itself and not only to the main edible oil product. On that reasoning, by-products manufactured in the same integrated process also fell within the notification, and the Revenue's challenge failed. en-us Wed, 15 Jun 2011 00:00:00 +0530 Fri, 20 Apr 2012 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212971 Goods emerging as by-products from an integrated crushing, solvent extraction and refining unit were treated as eligible for exemption under Notification No. 115/75-CE. The exemption, issued for factories in the specified oil mill and solvent extraction industry, was held to attach to the composite factory itself and not only to the main edible oil product. On that reasoning, by-products manufactured in the same integrated process also fell within the notification, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 15 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212971