https://www.taxtmi.com/caselaws?id=294103 Mahua de-oiled cake and de-oiled rice bran arising during solvent extraction are treated as by-products, not waste, because their end use and tariff placement show recognition as ingredients for cattle feed, poultry feed and other animal feed. Where common inputs are used to produce both taxable solvent extracted oil and exempt by-products, full input tax credit is not available. Credit must be restricted to the portion attributable to taxable supplies, with proportionate reversal of credit linked to exempt supplies under the input tax framework. en-us Fri, 25 May 2018 00:00:00 +0530 Mon, 09 Jun 2025 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294103 Mahua de-oiled cake and de-oiled rice bran arising during solvent extraction are treated as by-products, not waste, because their end use and tariff placement show recognition as ingredients for cattle feed, poultry feed and other animal feed. Where common inputs are used to produce both taxable solvent extracted oil and exempt by-products, full input tax credit is not available. Credit must be restricted to the portion attributable to taxable supplies, with proportionate reversal of credit linked to exempt supplies under the input tax framework. Case-Laws GST Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294103