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1 - 5 of 5 (0.25 seconds)Collector Of Central Excise, Hyderabad vs Jayant Oil Mills Pvt. Ltd on 31 March, 1989
The position will perhaps become clearer if we consider
a case where an assessee manufactures soap out of hydroge-
nated rice bran oil (which process of hydrogenation, again,
is akin to the process of hydrolysis which yields rice bran
fatty acid). The assessee will then be clearly entitled to
the exemption under the notification inasmuch as the hydrog-
enated rice bran oil does not cease to be rice bran oil. See
in this connection: Tungabhadra Industries Ltd. v. C.T.O.,
[1961] 2 S.C.R. 14 and Collector of Central Excise v. Jayant
Oil Mills etc.,(CA 729 of 1983 and 2479 of 1987, decided by
this Court on 31.3.89). The answer cannot be different where
rice bran oil is treated to yield rice bran fatty acid
before soap is manufactured even if it be assumed that,
unlike hydrogenated oil the fatty acid is, commercially
speaking, a different commodity. We are, therefore, of
opinion that, construing the notifications literally but
reasonably in the light of the process of manufacture is
explained by the Tribunal, the soap manufactured by
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the assessee is "soap made from indigenous rice bran oil"
Rajasthan Excise Act, 1950
Section 3 in The Central Excise Act, 1944 [Entire Act]
Section 4 in The Central Excise Act, 1944 [Entire Act]
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