https://www.taxtmi.com/caselaws?id=73122 Low sulphur heavy stock received under Chapter X procedure and used captively to generate steam for fertilizer manufacture was treated as eligible for exemption or concessional treatment under the relevant notification and Rule 192. The input was not required to remain physically in the finished product or to be directly used in its production, because its use in generating steam formed an essential part of the manufacturing process. Relying on prior administrative and tribunal decisions, the demand was found unsustainable and the assessee was held entitled to the concessional benefit. en-us Fri, 06 Feb 1987 00:00:00 +0530 Sat, 28 May 2011 12:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73122 Low sulphur heavy stock received under Chapter X procedure and used captively to generate steam for fertilizer manufacture was treated as eligible for exemption or concessional treatment under the relevant notification and Rule 192. The input was not required to remain physically in the finished product or to be directly used in its production, because its use in generating steam formed an essential part of the manufacturing process. Relying on prior administrative and tribunal decisions, the demand was found unsustainable and the assessee was held entitled to the concessional benefit. Case-Laws Central Excise Fri, 06 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73122