https://www.taxtmi.com/caselaws?id=74052 Furnace oil used only to generate steam during trial runs and commissioning of a urea plant, where no urea was produced, did not qualify as use as "feed stock" for exemption under the notification. The exemption was limited to furnace oil used as feed stock in the manufacture of fertilizer, and mere steam generation was held not to satisfy that description. The benefit of exemption was therefore unavailable. en-us Wed, 16 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74052 Furnace oil used only to generate steam during trial runs and commissioning of a urea plant, where no urea was produced, did not qualify as use as "feed stock" for exemption under the notification. The exemption was limited to furnace oil used as feed stock in the manufacture of fertilizer, and mere steam generation was held not to satisfy that description. The benefit of exemption was therefore unavailable. Case-Laws Central Excise Wed, 16 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74052