https://www.taxtmi.com/caselaws?id=41532 Clarified oil was treated as marketable goods for central excise purposes because the concurrent finding of marketability was not displaced by contrary material. It was also held to fall within processed vegetable non-essential oil, since bleaching during production brought it outside the exemption for unprocessed oils under Notification No. 33/63. The claimed exemption for use in soap manufacture failed because clarified oil was not directly used in making soaps; it first became hardened oil, a separate marketable commodity. Duty on clarified oil was therefore upheld and the writ petition failed. en-us Thu, 25 Oct 1984 00:00:00 +0530 Fri, 04 Jun 2010 11:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41532 Clarified oil was treated as marketable goods for central excise purposes because the concurrent finding of marketability was not displaced by contrary material. It was also held to fall within processed vegetable non-essential oil, since bleaching during production brought it outside the exemption for unprocessed oils under Notification No. 33/63. The claimed exemption for use in soap manufacture failed because clarified oil was not directly used in making soaps; it first became hardened oil, a separate marketable commodity. Duty on clarified oil was therefore upheld and the writ petition failed. Case-Laws Central Excise Thu, 25 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41532