https://www.taxtmi.com/caselaws?id=80281 Ammonia originally used in the manufacture of molten urea was treated as fully consumed in that process, so the substance recovered on decomposition was a regenerated product and not the same input for exemption purposes. The regenerated ammonia was therefore liable to fresh excise duty, but exemption under Notification No. 145/71-CE was available only to the extent that the regenerated ammonia was actually used in the manufacture of fertilizers. The limited relief turned on actual end use, not on automatic identity with the original ammonia. en-us Mon, 06 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80281 Ammonia originally used in the manufacture of molten urea was treated as fully consumed in that process, so the substance recovered on decomposition was a regenerated product and not the same input for exemption purposes. The regenerated ammonia was therefore liable to fresh excise duty, but exemption under Notification No. 145/71-CE was available only to the extent that the regenerated ammonia was actually used in the manufacture of fertilizers. The limited relief turned on actual end use, not on automatic identity with the original ammonia. Case-Laws Central Excise Mon, 06 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80281