1989 (8) TMI 79 - SUPREME COURT

Whether the appellant entitled to the concession granted by the Central Government under Rule 8(1) of the Central Excise Rules, 1944 through notification No. 46 of 1972, subsequently amended by notification Nos. 153 of 1973 dated 24-7-1973, and 25 of 1975 dated 1-3-1975?

Held that:- The terms of the notification do not have the effect of excluding cases where the manufacture of soap is done out of rice bran oil but the entire process is not carried out by the assessee Itself. The question which one has to ask is: does the assessee manufacture soap partly or wholly out of indigenous rice bran oil? and the answer, we think, can only be in the affirmative. We, therefore hold that the assessee is entitled to the exemption under the notification referred to above and that the departmental authorities and the Tribunal erred in not granting the said exemption to the assessee. The appeals are, therefore, allowed.