https://www.taxtmi.com/caselaws?id=166091 Exemption under the notification had to be computed only by reference to vegetable products manufactured using indigenous cotton seed oil and cleared in the relevant quarter. The wording of the notification and the prescribed account form showed that the relevant measure was the percentage by weight of cotton seed oil used in those products, not the total output of all vegetable products and margarine cleared during the quarter. The assessee's broader computation method was therefore correct. en-us Mon, 28 Feb 1983 00:00:00 +0530 Mon, 25 Aug 2014 15:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166091 Exemption under the notification had to be computed only by reference to vegetable products manufactured using indigenous cotton seed oil and cleared in the relevant quarter. The wording of the notification and the prescribed account form showed that the relevant measure was the percentage by weight of cotton seed oil used in those products, not the total output of all vegetable products and margarine cleared during the quarter. The assessee's broader computation method was therefore correct. Case-Laws Central Excise Mon, 28 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166091