https://www.taxtmi.com/caselaws?id=73704 Concessional raw naphtha under Notification No. 187/61 was contingent on compliance with Chapter X procedure, not merely an asserted intention to use it in fertilizer manufacture. The concession required satisfaction of the proper officer and actual use, or due accounting, in the manner stated in the application. Because the disputed quantity of gas was vented instead of being used in manufacture, and the loss was attributed to failure to use proper pumping machinery rather than technological necessity, the conditions of the notification and Rule 196(1) were not met. The disputed quantity therefore remained liable to duty, and the exemption was denied. en-us Tue, 31 May 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73704 Concessional raw naphtha under Notification No. 187/61 was contingent on compliance with Chapter X procedure, not merely an asserted intention to use it in fertilizer manufacture. The concession required satisfaction of the proper officer and actual use, or due accounting, in the manner stated in the application. Because the disputed quantity of gas was vented instead of being used in manufacture, and the loss was attributed to failure to use proper pumping machinery rather than technological necessity, the conditions of the notification and Rule 196(1) were not met. The disputed quantity therefore remained liable to duty, and the exemption was denied. Case-Laws Central Excise Tue, 31 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73704