https://www.taxtmi.com/caselaws?id=41610 Vegetable non-essential oil used to produce hardened vegetable oil could not claim exemption under Notification No. 33/63-Central Excise where the proviso denied relief if the finished excisable goods were themselves fully exempt or chargeable at nil rate. The hardened vegetable oil was treated by the manufacturers as the relevant finished excisable product under tariff item 13 and had already obtained a separate exemption. Because that finished product was wholly exempt, the oil used in its manufacture did not qualify for the claimed exemption, even though the hardened oil was later used in soap manufacture. Duty was therefore payable on the oil. en-us Fri, 21 Jun 1985 00:00:00 +0530 Fri, 04 Jun 2010 17:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41610 Vegetable non-essential oil used to produce hardened vegetable oil could not claim exemption under Notification No. 33/63-Central Excise where the proviso denied relief if the finished excisable goods were themselves fully exempt or chargeable at nil rate. The hardened vegetable oil was treated by the manufacturers as the relevant finished excisable product under tariff item 13 and had already obtained a separate exemption. Because that finished product was wholly exempt, the oil used in its manufacture did not qualify for the claimed exemption, even though the hardened oil was later used in soap manufacture. Duty was therefore payable on the oil. Case-Laws Central Excise Fri, 21 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41610