https://www.taxtmi.com/caselaws?id=86836 Synthesis gas supplied by the specified manufacturing unit to the corresponding heavy water plant qualified for exemption under Notification No. 415/86-C.E. where the gas was used for manufacture, testing or commissioning and later returned for use in fertiliser manufacture. The apparent shortfall between quantity supplied and quantity returned was treated as consumption in the heavy water extraction process, not as a disqualifying loss. On the admitted facts, both units fell within the notification, the gas was used for heavy water manufacture, and no non-compliance with Chapter X procedure or the proper officer's satisfaction was established, so the exemption was correctly availed. en-us Mon, 16 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 16:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86836 Synthesis gas supplied by the specified manufacturing unit to the corresponding heavy water plant qualified for exemption under Notification No. 415/86-C.E. where the gas was used for manufacture, testing or commissioning and later returned for use in fertiliser manufacture. The apparent shortfall between quantity supplied and quantity returned was treated as consumption in the heavy water extraction process, not as a disqualifying loss. On the admitted facts, both units fell within the notification, the gas was used for heavy water manufacture, and no non-compliance with Chapter X procedure or the proper officer's satisfaction was established, so the exemption was correctly availed. Case-Laws Central Excise Mon, 16 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86836