High Court is relevant:
Paddy
|
Rice Mill
|
|
___________________________________________________________________
| | | |
White Rice Rice Flour Rice Husk Rice Bran
| |
Furfural Rice Bran Oil
_______________________ Extraction extraction
| | |
| | |
Exhausted | Edible Rice
Rice ... exchange which could be earned by exporting furfural, rice bran cake, edible grade rice bran oil "if permitted" and non-levy rice
This factory manufactured soap from rice bran fatty
acid. The rice bran fatty acid was extracted from rice bran
oil in the assessee ... first three notifications on the
ground that rice bran fatty acid and rice bran oil are
technically and commercially two separate commodities. It
was pointed
exemption was granted to vegetable products produced out of
indigenous rice bran oil. The appellants cleared their said
vegetable products at concessional rate ... following effect:
"Exemption to vegetable product produced out
of indigenous rice bran oil:- In exercise
of the powers conferred by sub-rule
total rice bran processed (rice bran inclusive of phuck) weighing 1,00,668.77 qtls., the rice bran oil obtained was 12,889 qtls. and DORB ... where the details of stock register in respect of rice bran purchased, rice bran oil and DORB cake were given and emphasised that no defect
High Court is relevant:
Paddy
|
Rice Mill
|
----------------------------------------------------------------
| | | |
White Rice Rice Rice
Rice Flour Husk Bran
| |
Furfural Rice Bran Oil
-------------------------------------- Extraction extraction
| | |
Exhausted |
Rice husk ---------- Edible ... exchange which could be earned by exporting furfural rice bran cake, edible grade rice bran oil "if permitted" and non-levy rice
bran oil is extracted out of rice bran by solvent
extraction method. After such extraction rice bran oil
obtained is in liquid form. The parties ... oil than that oil (be it
rapeseed oil, cotton-seed oil, groundnut oil, soyabean oil
or any other oil) which forms its basic ingredient. Oil
exemption was granted to vegetable products produced out of indigenous rice bran oil. The appellants cleared their said vegetable products at concessional rate ... following effect:
Exemption to vegetable product produced out of indigenous Rice bran oil:
In exercise of the powers conferred by Sub-rule (1) of Rule
taken and utilised, money credit on specified minor oils i.e., Rice Bran Oil, Neem Oil, used in the manufacture of soaps without following proper ... reversal of excess credit availed on rice bran oil (rice bran oil). The reversal was because the rice bran oil was used in fatty acid
kinds of oil from oil-seeds. It established a solvent extraction plant for recovery of oil from oil-cakes and rice bran. In the course ... oiled rice bran: Rice bran is a bye-product of rice (paddy) and is the basic raw material for rice bran oil. During the process
rice bran oil as opposed to rice bran fatty acid or hydrogenated rice bran oil, the contrast is between the use of rice bran oil ... utilisation of rice bran oil in the process of manufacture of soap in preference to various kinds of oil (mainly edible oils) used in such
