https://www.taxtmi.com/caselaws?id=50298 A unit that only refined solvent-extracted vegetable oil was not covered by an exemption limited to goods manufactured in an "oil mill and solvent extraction industry". The expression "oil mill" was read in its ordinary sense as a factory that mechanically crushes oilseeds, and the notification was held to apply only where the factory itself undertakes oil milling or solvent extraction. Because the appellants carried out only downstream refining of externally procured oil and no extraction activity in their own premises, they fell outside the notified industry. The exemption was denied and the duty demands were sustained. en-us Tue, 29 Aug 2000 00:00:00 +0530 Sat, 21 Aug 2010 10:04:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50298 A unit that only refined solvent-extracted vegetable oil was not covered by an exemption limited to goods manufactured in an "oil mill and solvent extraction industry". The expression "oil mill" was read in its ordinary sense as a factory that mechanically crushes oilseeds, and the notification was held to apply only where the factory itself undertakes oil milling or solvent extraction. Because the appellants carried out only downstream refining of externally procured oil and no extraction activity in their own premises, they fell outside the notified industry. The exemption was denied and the duty demands were sustained. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50298