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of <h1>Manufacturing fertilizers using indirect fuels for electricity generation exempted</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal, holding that the indirect use of fuels for generating electricity in manufacturing fertilizers ... Exemption - Chapter X Procedure The Appellate Tribunal CEGAT, New Delhi allowed the appeal, stating that the indirect use of fuels in the generation of electricity for manufacturing fertilizers is covered by the exemption. This decision was based on previous orders and the Apex Court rulings in the appellant's own case. The appellants are entitled to consequential relief.
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