https://www.taxtmi.com/caselaws?id=81617 Ammonia, furnace oil and LSHS used in making urea cleared as technical grade urea were treated as inputs used in the manufacture of fertilisers because technical grade urea was found substantially the same as fertiliser grade urea, with the difference confined to the sieving process for obtaining prills. On that basis, the inputs qualified for exemption under Notifications No. 145/71 and 147/74. The limitation question was not examined after the exemption issue was resolved in favour of the assessee. en-us Fri, 24 Feb 1989 00:00:00 +0530 Mon, 27 Jun 2011 17:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81617 Ammonia, furnace oil and LSHS used in making urea cleared as technical grade urea were treated as inputs used in the manufacture of fertilisers because technical grade urea was found substantially the same as fertiliser grade urea, with the difference confined to the sieving process for obtaining prills. On that basis, the inputs qualified for exemption under Notifications No. 145/71 and 147/74. The limitation question was not examined after the exemption issue was resolved in favour of the assessee. Case-Laws Central Excise Fri, 24 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81617