https://www.taxtmi.com/caselaws?id=166090 Processed vegetable non-essential oil used in making hardened technical oil and ultimately soap qualified for exemption under Notification No. 33/63-Central Excise, because the intermediate hardening stage did not defeat relief where the goods were ultimately used in manufacture of the notified final product and movement under Chapter X procedure was accepted. The majority treated the department's objection as making the notification unworkable for soap manufacture and held that duty was not payable on the processed oil; refund followed if duty had been paid. A dissenting view considered the intermediate excisable stage decisive and would have denied the exemption. en-us Thu, 24 Feb 1983 00:00:00 +0530 Mon, 25 Aug 2014 15:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166090 Processed vegetable non-essential oil used in making hardened technical oil and ultimately soap qualified for exemption under Notification No. 33/63-Central Excise, because the intermediate hardening stage did not defeat relief where the goods were ultimately used in manufacture of the notified final product and movement under Chapter X procedure was accepted. The majority treated the department's objection as making the notification unworkable for soap manufacture and held that duty was not payable on the processed oil; refund followed if duty had been paid. A dissenting view considered the intermediate excisable stage decisive and would have denied the exemption. Case-Laws Central Excise Thu, 24 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166090