https://www.taxtmi.com/caselaws?id=54409 Notification No. 115/75 was interpreted as covering refined edible oil manufactured in an oil mill and solvent extraction factory even where part of the raw rice bran oil was procured from outside the factory, because the notification did not require 100% in-house extraction. The exemption continued until it was expressly withdrawn for refined edible oil by Notification No. 39/03-C.E. from 8-5-2003. The same notification was also held to extend to by-products arising in the refining process, including fatty acid, gums, waxes, soap stock and acid oil, so duty demand on those goods was unsustainable for the period in dispute. The demand and penalty were set aside. en-us Wed, 23 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 09:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54409 Notification No. 115/75 was interpreted as covering refined edible oil manufactured in an oil mill and solvent extraction factory even where part of the raw rice bran oil was procured from outside the factory, because the notification did not require 100% in-house extraction. The exemption continued until it was expressly withdrawn for refined edible oil by Notification No. 39/03-C.E. from 8-5-2003. The same notification was also held to extend to by-products arising in the refining process, including fatty acid, gums, waxes, soap stock and acid oil, so duty demand on those goods was unsustainable for the period in dispute. The demand and penalty were set aside. Case-Laws Central Excise Wed, 23 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54409