https://www.taxtmi.com/caselaws?id=80393 The Tribunal ruled in favor of the respondents, upholding the classification of Ammonia Nitrate lumps under Chapter 28, allowing them to avail of duty exemption under Notification No. 40/85. It found the Assistant Collector's reasoning on MODVAT credit disallowance self-contradictory, entitling the respondents to the duty exemption for inputs used in manufacturing fertilizer. The Tribunal held that the retrospective classification under Chapter 31 was invalid, granting the respondents the benefit of MODVAT credit and exemption under Notification No. 40/85. The appeal by the Revenue was dismissed, affirming the respondents' entitlement to the exemptions and credits claimed. en-us Fri, 24 Nov 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80393 The Tribunal ruled in favor of the respondents, upholding the classification of Ammonia Nitrate lumps under Chapter 28, allowing them to avail of duty exemption under Notification No. 40/85. It found the Assistant Collector's reasoning on MODVAT credit disallowance self-contradictory, entitling the respondents to the duty exemption for inputs used in manufacturing fertilizer. The Tribunal held that the retrospective classification under Chapter 31 was invalid, granting the respondents the benefit of MODVAT credit and exemption under Notification No. 40/85. The appeal by the Revenue was dismissed, affirming the respondents' entitlement to the exemptions and credits claimed. Case-Laws Central Excise Fri, 24 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80393