https://www.taxtmi.com/caselaws?id=80756 Raw naphtha used to produce ammonia for an inert gas plant and a water treatment plant did not qualify for exemption under Notification No. 187/61, because those uses were for purging, testing, commissioning, maintenance, and protection of plant and equipment rather than manufacture of fertilisers. The resulting diversion of concessional raw naphtha to non-fertiliser uses sustained the differential duty demand. Limitation under Section 11-A did not apply, as the recovery was treated as one under Rule 196 and no statutory time bar was prescribed for that demand. en-us Thu, 16 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 11:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80756 Raw naphtha used to produce ammonia for an inert gas plant and a water treatment plant did not qualify for exemption under Notification No. 187/61, because those uses were for purging, testing, commissioning, maintenance, and protection of plant and equipment rather than manufacture of fertilisers. The resulting diversion of concessional raw naphtha to non-fertiliser uses sustained the differential duty demand. Limitation under Section 11-A did not apply, as the recovery was treated as one under Rule 196 and no statutory time bar was prescribed for that demand. Case-Laws Central Excise Thu, 16 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80756