2011 (6) TMI 594

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....s are engaged in solvent extraction of edible oil from Soyabean. In their factory processes of crushing of seeds, solvent extraction of oil and refining of oil are carried out.  They also refine crude soya oil procured from outside including imported soya oil. In the process of refining such crude oil, certain by-products like acid oil, soap stock, gum, deodorizer, soya sludge etc. emerges. T....

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....hew Industry. 3. Tanning Industry. 4. Oil Mill and Solvent Extraction Industry. 5. Rice Milling Industry." 2. A case was made out by Revenue is that when imported oil is refined, the exemption is not applicable because there is no extraction of oil involved in such refining. 3. Thus, the Revenue argued that the above exemption is applicable only if the full cycle of manufacture of edible....

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.... Commissioner of Central Excise, Cochin - 2002 (147) ELT 1071 (Tri-Bang) (ii) Bombay Oil Industries Ltd. Vs. Commissioner of Central Excise, Cochin - 1997 (91) ELT 538 (SC) (iii) Prakash Sovex Vs. Commissioner of Central Excise, Indore - 2008 (229) ELT 565 (Tri-Del) (iv) Commissioner of Central Excise, Tirupathi Vs. ITC Agro Tech Foods Ltd. - 2006 (198) ELT 264 (Tri-Bang) (v) A.P.  Solvex....