TMI Blog2016 (12) TMI 1692X X X X Extracts X X X X X X X X Extracts X X X X ..... i’ 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. - E/626/2005-DB - Final Order No. 42495/2016- - Dated:- 20-12-2016 - Shri D.N. Panda, Member (J) and Madhu Mohan Damodhar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es out of processing of Vanaspati. The goods came out in the cause of manufacture of Vanaspati was marketable. That met twin test of manufacture and marketability as prescribed by Apex Court judgment in the case of Board of Trustees v. CCE, A.P. - 2007 (216) E.L.T. 513 (S.C.). The exemption claimed by appellant in respect of the soap stock is therefore permissible in terms of Notification No. 115/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1999 (107) E.L.T. 449 (Tribunal), CCE, Jaipur v. Mehta Vegetable Products (P) Ltd. v. CCE - 1994 (71) E.L.T. 366 (Tribunal) and Rajadhiraj Industries v. CCE, Indore - 1994 (69) E.L.T. 148 (Tribunal) without any reason of decision stated therein. We did not find any ratio in all such cases of the Tribunal. Therefore we make it clear that our decision is based on the premise that Revenue did not ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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