https://www.taxtmi.com/caselaws?id=72970 Sulphuric acid used in the manufacture of phosphoric acid and SHMP was treated as covered by Notification No. 81/75 because exemption depended on its use in an essential process connected with fertilizer production, not on the acid becoming part of the final fertilizer. Water treatment necessary for fertilizer manufacture was also regarded as within the notification, and the fact that phosphoric acid was an intermediate, separately classifiable product did not defeat the claim. The earlier departmental view was held inconsistent with the notification's scope, and the duty demand and penalty were set aside in favour of the assessee. en-us Thu, 07 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72970 Sulphuric acid used in the manufacture of phosphoric acid and SHMP was treated as covered by Notification No. 81/75 because exemption depended on its use in an essential process connected with fertilizer production, not on the acid becoming part of the final fertilizer. Water treatment necessary for fertilizer manufacture was also regarded as within the notification, and the fact that phosphoric acid was an intermediate, separately classifiable product did not defeat the claim. The earlier departmental view was held inconsistent with the notification's scope, and the duty demand and penalty were set aside in favour of the assessee. Case-Laws Central Excise Thu, 07 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72970