https://www.taxtmi.com/caselaws?id=337141 Duty-free procurement of Hexane under Notification No. 43/2001-CE(NT) read with the 2001 Rules remained available where Hexane was used to manufacture exported De-oiled Cake. The incidental and unavoidable emergence of Soyabean oil in the manufacturing process did not defeat the concession, because the scheme required use of inputs in export manufacture and did not require every by-product generated during the process to be exported. The revenue objection was rejected, and the duty-free benefit was upheld. 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 Duty-free procurement of Hexane under Notification No. 43/2001-CE(NT) read with the 2001 Rules remained available where Hexane was used to manufacture exported De-oiled Cake. The incidental and unavoidable emergence of Soyabean oil in the manufacturing process did not defeat the concession, because the scheme required use of inputs in export manufacture and did not require every by-product generated during the process to be exported. The revenue objection was rejected, and the duty-free benefit was upheld. Case-Laws Central Excise Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337141