https://www.taxtmi.com/caselaws?id=85916 Exemption under Notification No. 75/84-C.E. was available where raw naphtha was fed into the plant for manufacture of fertilizer-related products, even if supervening operational constraints led to venting or low-load consumption, and the benefit also extended to ammonium nitrate as a fertilizer product. Under Notification No. 27/89-C.E., as amended by Notification No. 102/90, concessional treatment was available for raw naphtha used through the synthesis gas route, and a technical lapse in separate L-6 permission did not defeat the substantive benefit where the conditions were substantially met. Failure to obtain the separate licence was treated as a procedural contravention attracting reduced penalty. en-us Thu, 22 Aug 1996 00:00:00 +0530 Tue, 09 Aug 2011 10:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85916 Exemption under Notification No. 75/84-C.E. was available where raw naphtha was fed into the plant for manufacture of fertilizer-related products, even if supervening operational constraints led to venting or low-load consumption, and the benefit also extended to ammonium nitrate as a fertilizer product. Under Notification No. 27/89-C.E., as amended by Notification No. 102/90, concessional treatment was available for raw naphtha used through the synthesis gas route, and a technical lapse in separate L-6 permission did not defeat the substantive benefit where the conditions were substantially met. Failure to obtain the separate licence was treated as a procedural contravention attracting reduced penalty. Case-Laws Central Excise Thu, 22 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85916