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2016 (12) TMI 1692 - AT - Central ExciseWhether 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 N/N. 115/75-C.E., dated 30-4-1975? Held that: - Revenue did not rule out that ‘Vanaspati’ manufactured by a “oil mill” is also eligible to get exemption under the aforesaid notification - also, manufacture of soap stock was not ruled out by Revenue nor disputed that the same was marketable. Exemption allowed - appeal allowed - decided in favor of appellant.
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