https://www.taxtmi.com/caselaws?id=337141 The Tribunal upheld the Commissioner's decision, ruling that the respondent was eligible for duty-free procurement of Hexane under Notification No. 43/2001-CE(NT) for manufacturing Refined Edible Oil. The Tribunal found that the Hexane was used in compliance with concessional duty rules and previous judgments, even though it was also used for non-exported oil production. It was determined that goods used in manufacturing export goods are eligible for duty-free benefits, and the generation of oil during the process was deemed unavoidable. The Tribunal dismissed the revenue's appeal, affirming the respondent's eligibility for the duty-free benefit. en-us Tue, 06 Dec 2016 00:00:00 +0530 Wed, 04 Jan 2017 08:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337141 The Tribunal upheld the Commissioner's decision, ruling that the respondent was eligible for duty-free procurement of Hexane under Notification No. 43/2001-CE(NT) for manufacturing Refined Edible Oil. The Tribunal found that the Hexane was used in compliance with concessional duty rules and previous judgments, even though it was also used for non-exported oil production. It was determined that goods used in manufacturing export goods are eligible for duty-free benefits, and the generation of oil during the process was deemed unavoidable. The Tribunal dismissed the revenue's appeal, affirming the respondent's eligibility for the duty-free benefit. Case-Laws Central Excise Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337141