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2011 (10) TMI 254 - AT - Central ExciseCommon Input - Appellants manufacturing the refined oil and hydrogenised vanaspati - By products soap stock arises - CENVAT claimed on Caustic Soda, Phosphoric Acid, Hydrogen - Soap Stock was further processed to make Acid oil and cleared under Notification No.115/75 at "NIL" rate - AO demanded reversal of credit 8% of the price of the exempted goods - Held - In view of Priyanka Refineries Ltd (2009 - TMI - 76088 - CESTAT, BANGALORE), it was held that the acid oil manufactured out of such waste would definitely be not covered by the provisions of Rule 6(2). Decided in favour of assessee.
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