Indo Prosoya Foods Pvt. Ltd ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- March 18, 2019
- Type:
- Advance Ruling
- Members:
- Rajeev Tandon, Amrita Soni
Subject
Input credit of GST paid on purchase of Mahua Oil Cake/Rice Bran Oil cake used in the manufacture of solvent extracted oil
Summary
Q1) Whether Mahua De-oiled cake/ De-oiled Rice Bran being used as an ingredient of Cattle Feed, Poultry Feed and other animal feeds and is ‘Waste generated’ during the Solvent Extraction process? Ans. – The contention of the appella…
Judgement
These proceedings are the outcome of the directions of Hon’ble High Court Allahabad, given in a order issued by the court (writ tax no. 1607 of 2018) dated 14.12.2018, court ordered that the matter is remitted to the Appellate Authority to decide the petitioner’s appeal afresh, as expeditiously as possible. Brief facts of the case from the beginning till date are as follows: 1. The App…