https://www.taxtmi.com/caselaws?id=244282 Soap manufactured in a composite oil mill and solvent extraction unit was treated as eligible for exemption under Notification No. 115/75-CE because the unit fell within the scheduled oil mill and solvent extraction industry. The notification did not require the exempted final product itself to be a product of that industry, nor did it impose a condition that the solvent extraction plant be continuously functional throughout the relevant period. On the facts described, exemption could not be denied merely because soap was also manufactured or because a functionality requirement was read into the notification without textual support. en-us Tue, 01 Oct 2013 00:00:00 +0530 Wed, 20 May 2015 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244282 Soap manufactured in a composite oil mill and solvent extraction unit was treated as eligible for exemption under Notification No. 115/75-CE because the unit fell within the scheduled oil mill and solvent extraction industry. The notification did not require the exempted final product itself to be a product of that industry, nor did it impose a condition that the solvent extraction plant be continuously functional throughout the relevant period. On the facts described, exemption could not be denied merely because soap was also manufactured or because a functionality requirement was read into the notification without textual support. Case-Laws Central Excise Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244282