https://www.taxtmi.com/caselaws?id=165810 For rebate under Notification No. 23/75 on cotton seed oil used in manufacturing vegetable products, the relevant base for calculating the input-use percentage was the total quantity of vegetable product cleared during the prescribed period. Batches manufactured without cotton seed oil were not to be excluded unless the notification expressly required such exclusion. The construction of the notification's text, table and main body therefore required inclusion of all vegetable products cleared in the period, and the contrary assessee position was rejected. en-us Wed, 19 Aug 1981 00:00:00 +0530 Tue, 12 Aug 2014 14:30:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165810 For rebate under Notification No. 23/75 on cotton seed oil used in manufacturing vegetable products, the relevant base for calculating the input-use percentage was the total quantity of vegetable product cleared during the prescribed period. Batches manufactured without cotton seed oil were not to be excluded unless the notification expressly required such exclusion. The construction of the notification's text, table and main body therefore required inclusion of all vegetable products cleared in the period, and the contrary assessee position was rejected. Case-Laws Central Excise Wed, 19 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165810