2016 (12) TMI 1692

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....dvocate, for the Appellant. Shri K.P. Muralidharan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - The precise question in this appeal is whether the Soap Stock arising in the course of manufacture of 'Vanas­pati' was the goods manufactured by oil plant of the appellant to enjoy exemption benefit under Notification No. 115/75-C.E., dated 30-4-1975. 2.&em....

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.... appeal is allowed. 3. In the course of hearing, we came across the decision of this Bench in the case of G.P. Industries v. CCE, Guntur - 2000 (121) E.L.T. 152 (Tribunal) holding that Acid Oil Soap obtained as a by-product in a solvent extraction oil refining mills is entitled to the benefit of the above notification. That decision was appealed to Apex Court by Revenue and that was dismis....