https://www.taxtmi.com/caselaws?id=74567 Concessional duty on raw naphtha under Notification No. 187/61-C.E. was available only where the material was intended for, and actually used in, the manufacture of fertilizers in compliance with Chapter X procedure. Naphtha burnt merely to keep the reformation plant running, with the gas vented out before reaching the fertilizer stream, did not satisfy that condition, so the concession was denied. A demand raised under Rule 196 for goods not duly accounted for as used for the declared purpose was also treated as not governed by Section 11A limitation in this context, so the demand was not time-barred. en-us Mon, 13 Feb 1989 00:00:00 +0530 Thu, 09 Jun 2011 16:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74567 Concessional duty on raw naphtha under Notification No. 187/61-C.E. was available only where the material was intended for, and actually used in, the manufacture of fertilizers in compliance with Chapter X procedure. Naphtha burnt merely to keep the reformation plant running, with the gas vented out before reaching the fertilizer stream, did not satisfy that condition, so the concession was denied. A demand raised under Rule 196 for goods not duly accounted for as used for the declared purpose was also treated as not governed by Section 11A limitation in this context, so the demand was not time-barred. Case-Laws Central Excise Mon, 13 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74567