https://www.taxtmi.com/caselaws?id=80621 Ammonia supplied to a heavy water plant for testing, trial run and commissioning was treated as falling within the excise exemption where the notification required supply under Chapter X procedure for use in manufacturing heavy water and return for use in fertilizer manufacture. The Tribunal reasoned that consumption during pre-production testing did not defeat the exemption, and later amendment expressly covering testing and commissioning was treated as clarificatory of the earlier position. It further noted that, when the goods were procured under Chapter X procedure and the recipient had undertaken the specified use, the duty burden could not be fastened on the manufacturer. The disputed ammonia was therefore covered by the exemption and the demand on the manufacturer was unsustainable. en-us Mon, 16 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:05:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80621 Ammonia supplied to a heavy water plant for testing, trial run and commissioning was treated as falling within the excise exemption where the notification required supply under Chapter X procedure for use in manufacturing heavy water and return for use in fertilizer manufacture. The Tribunal reasoned that consumption during pre-production testing did not defeat the exemption, and later amendment expressly covering testing and commissioning was treated as clarificatory of the earlier position. It further noted that, when the goods were procured under Chapter X procedure and the recipient had undertaken the specified use, the duty burden could not be fastened on the manufacturer. The disputed ammonia was therefore covered by the exemption and the demand on the manufacturer was unsustainable. Case-Laws Income Tax Mon, 16 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80621