2016 (12) TMI 1692

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.....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. Revenue on the other hand contends that ....

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.... 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 dismissed. We respectfully note that, it was a case w....