https://www.taxtmi.com/caselaws?id=40842 Vegetable tallow produced by hydrogenation of vegetable non-essential oil was treated as a finished excisable product because it acquired a distinct, marketable identity, and further use in soap manufacture did not prevent that character. The exemption under Notification No. 33/63-Central Excises was unavailable where the proviso withdrew relief for inputs used in making finished excisable goods that were themselves exempt from duty. As the tallow had in fact been supplied for soap manufacture under the earlier exemption notification, the proviso applied and the exemption on the input oil could not be retained. The excise challenge therefore failed. en-us Mon, 30 Jul 1979 00:00:00 +0530 Sat, 15 May 2010 12:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40842 Vegetable tallow produced by hydrogenation of vegetable non-essential oil was treated as a finished excisable product because it acquired a distinct, marketable identity, and further use in soap manufacture did not prevent that character. The exemption under Notification No. 33/63-Central Excises was unavailable where the proviso withdrew relief for inputs used in making finished excisable goods that were themselves exempt from duty. As the tallow had in fact been supplied for soap manufacture under the earlier exemption notification, the proviso applied and the exemption on the input oil could not be retained. The excise challenge therefore failed. Case-Laws Central Excise Mon, 30 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40842