https://www.taxtmi.com/caselaws?id=53980 An exemption notification for a composite oil mill and solvent extraction unit was interpreted by reference to the nature of the industrial unit, not the source of the oil refined. Temporary suspension of crushing operations did not change the unit's character, and the notification was held not to require that the input oil be produced within the factory from the unit's own seeds or expellers. Earlier Revenue authorities were distinguished, and the eligibility view was followed. The exemption was therefore available even where the refined oil was made from imported oil, confirming that unit classification governed entitlement. en-us Wed, 02 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53980 An exemption notification for a composite oil mill and solvent extraction unit was interpreted by reference to the nature of the industrial unit, not the source of the oil refined. Temporary suspension of crushing operations did not change the unit's character, and the notification was held not to require that the input oil be produced within the factory from the unit's own seeds or expellers. Earlier Revenue authorities were distinguished, and the eligibility view was followed. The exemption was therefore available even where the refined oil was made from imported oil, confirming that unit classification governed entitlement. Case-Laws Central Excise Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53980