1978 (6) TMI 166 - Commissioner - Central Excise

Summary

The Appellate Collector allowed the appeal regarding the claim for rebate on the percentage of cotton seed oil used in the manufacture of vegetable product, stating that the claim should be calculated only on the quantity of vegetable product for which cotton seed oil had been used, not on the total clearances of vegetable product from the factory. The Collector referred to specific provisos in the notification to support this decision.