1996 (12) TMI 54 - SC - Central Excise

Summary

The Supreme Court dismissed the appeal by fish meal plant operators claiming exemption from excise duty on fish oil, stating that the exemption only applies to goods manufactured in an oil mill, not a fish meal plant. The Court also found that the operators did not meet the requirements to avoid excise duty recovery after the standard 6-month period. The Court confirmed that fish oil plants are not subject to central excise duty in states other than Kerala. The appeal was dismissed with no costs awarded.