https://www.taxtmi.com/caselaws?id=73406 Notification No. 147/74 could extend to heavy petroleum stock used first to produce ammonia and then transferred under Chapter X for fertilizer manufacture in another unit, because the notification did not require the feedstock to be consumed in the same factory. The concession still depended on proof that the ammonia derived from the concessional input was actually used in manufacturing fertilizer, and that the prescribed procedure was followed. As no verification of ultimate end use had been made, the concession could not be granted on the existing record and the matter was remanded for factual verification by the jurisdictional Assistant Collector. en-us Fri, 30 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 16:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73406 Notification No. 147/74 could extend to heavy petroleum stock used first to produce ammonia and then transferred under Chapter X for fertilizer manufacture in another unit, because the notification did not require the feedstock to be consumed in the same factory. The concession still depended on proof that the ammonia derived from the concessional input was actually used in manufacturing fertilizer, and that the prescribed procedure was followed. As no verification of ultimate end use had been made, the concession could not be granted on the existing record and the matter was remanded for factual verification by the jurisdictional Assistant Collector. Case-Laws Central Excise Fri, 30 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73406