https://www.taxtmi.com/caselaws?id=368340 De-oiled Mahua cake and de-oiled rice bran arising during solvent extraction are treated as by-products, not waste, because they are used as ingredients in animal feed and are covered by the relevant exempt animal-feed entries. Where common inputs such as Mahua oil cake or rice bran are used to manufacture both taxable solvent extracted oil and exempt by-products, full input tax credit is not available. Credit is restricted to the portion attributable to taxable supplies, and proportionate reversal is required for the exempt supplies. en-us Fri, 25 May 2018 00:00:00 +0530 Wed, 05 Mar 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368340 De-oiled Mahua cake and de-oiled rice bran arising during solvent extraction are treated as by-products, not waste, because they are used as ingredients in animal feed and are covered by the relevant exempt animal-feed entries. Where common inputs such as Mahua oil cake or rice bran are used to manufacture both taxable solvent extracted oil and exempt by-products, full input tax credit is not available. Credit is restricted to the portion attributable to taxable supplies, and proportionate reversal is required for the exempt supplies. Case-Laws GST Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368340