https://www.taxtmi.com/caselaws?id=80646 Ammonia removed to a melamine plant for use in making molten urea for melamine production was held not to qualify for exemption under Notification No. 145/71-C.E. The exemption covered ammonia used in the manufacture of fertilizers under Tariff Item 14HH, but the Tribunal held that ammonia consumed in the molten urea process was not used for that exempt purpose. It further held that any ammonia re-emerging after decomposition was a regenerated, new product attracting fresh excise duty, and the later observation about regenerated ammonia returned to storage for fertilizer use was irrelevant to this issue. The demand was sustained. en-us Mon, 14 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80646 Ammonia removed to a melamine plant for use in making molten urea for melamine production was held not to qualify for exemption under Notification No. 145/71-C.E. The exemption covered ammonia used in the manufacture of fertilizers under Tariff Item 14HH, but the Tribunal held that ammonia consumed in the molten urea process was not used for that exempt purpose. It further held that any ammonia re-emerging after decomposition was a regenerated, new product attracting fresh excise duty, and the later observation about regenerated ammonia returned to storage for fertilizer use was irrelevant to this issue. The demand was sustained. Case-Laws Central Excise Mon, 14 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80646