https://www.taxtmi.com/caselaws?id=73145 Ammonium nitrate (melt) produced for captive consumption was not a fertilizer because it was never used or intended to be used as such; it was consumed in manufacture of ammonium nitrate (prilled), and was correctly classified under Item 68. Because the inputs were used to produce a non-fertilizer product, exemption under the relevant notifications for fertilizer manufacture was unavailable. The extended limitation period was justified by failure to maintain proper records and continued reliance on an unsustainable exemption claim after departmental clarification, and the penalty was upheld as commensurate with the evasion and conduct. en-us Wed, 27 May 1987 00:00:00 +0530 Sat, 28 May 2011 13:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73145 Ammonium nitrate (melt) produced for captive consumption was not a fertilizer because it was never used or intended to be used as such; it was consumed in manufacture of ammonium nitrate (prilled), and was correctly classified under Item 68. Because the inputs were used to produce a non-fertilizer product, exemption under the relevant notifications for fertilizer manufacture was unavailable. The extended limitation period was justified by failure to maintain proper records and continued reliance on an unsustainable exemption claim after departmental clarification, and the penalty was upheld as commensurate with the evasion and conduct. Case-Laws Central Excise Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73145