https://www.taxtmi.com/caselaws?id=49865 Acid oil and soap stock generated as by-products in oil milling, solvent extraction and subsequent refining were treated as falling within the scope of Notification No. 115/75-C.E. The Tribunal's approach relied on its earlier decisions and the HSN explanatory note treating soap stock as part of the oil refining process within the broader oil extraction industry. It also noted that the relevant departmental trade notice was consistent with that interpretation and binding on the department, supporting exemption eligibility for such by-products. en-us Thu, 20 Apr 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49865 Acid oil and soap stock generated as by-products in oil milling, solvent extraction and subsequent refining were treated as falling within the scope of Notification No. 115/75-C.E. The Tribunal's approach relied on its earlier decisions and the HSN explanatory note treating soap stock as part of the oil refining process within the broader oil extraction industry. It also noted that the relevant departmental trade notice was consistent with that interpretation and binding on the department, supporting exemption eligibility for such by-products. Case-Laws Central Excise Thu, 20 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49865