https://www.taxtmi.com/caselaws?id=375 Soap stock and acid oil arising incidentally in the manufacture of refined edible oil were treated as by-products, not final products. The dutiable refined edible oil was the intended manufactured product, so the Cenvat provision requiring payment of an amount linked to exempted final products did not apply. Authorities dealing with exempt intermediate and final products, or with goods that were themselves the intended product, were held inapplicable on these facts. The result was that no 8% payment was payable on the value of soap stock and acid oil. en-us Fri, 10 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375 Soap stock and acid oil arising incidentally in the manufacture of refined edible oil were treated as by-products, not final products. The dutiable refined edible oil was the intended manufactured product, so the Cenvat provision requiring payment of an amount linked to exempted final products did not apply. Authorities dealing with exempt intermediate and final products, or with goods that were themselves the intended product, were held inapplicable on these facts. The result was that no 8% payment was payable on the value of soap stock and acid oil. Case-Laws Central Excise Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375