1999 (11) TMI 355 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of M/s. Veg. Oils Ltd. (later named M/s. Godrej Foods Ltd.) regarding the levy of cess on oil produced by solvent extraction method. The Bombay High Court and Supreme Court held that cess was not leviable on solvent extracted oil, leading to the appeal being allowed. Consequential relief was ordered as per law.