https://www.taxtmi.com/caselaws?id=85120 Sulphuric acid used for demineralisation of water, which was then used to generate steam for fertiliser manufacture, was treated as an indirect but integral use in the manufacturing process. On that basis, the condition in Notification No. 81/75-C.E. was satisfied and exemption was available, because a material used at an essential intermediate stage can qualify as used in the manufacture of the final product. The cross-objections were not maintainable because the underlying order was entirely favourable to the respondents and the objections were also time-barred; they were dismissed. en-us Thu, 30 Nov 1989 00:00:00 +0530 Tue, 02 Aug 2011 18:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85120 Sulphuric acid used for demineralisation of water, which was then used to generate steam for fertiliser manufacture, was treated as an indirect but integral use in the manufacturing process. On that basis, the condition in Notification No. 81/75-C.E. was satisfied and exemption was available, because a material used at an essential intermediate stage can qualify as used in the manufacture of the final product. The cross-objections were not maintainable because the underlying order was entirely favourable to the respondents and the objections were also time-barred; they were dismissed. Case-Laws Central Excise Thu, 30 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85120