https://www.taxtmi.com/caselaws?id=87206 Sulphuric acid intended for use in fertiliser manufacture qualified for exemption under Notification No. 81/75 when the notification's conditions were met by intended and actual use for the specified purpose. The exemption depended on the Assistant Collector being satisfied that the acid had been so used, and Chapter X compliance applied only where the material was used outside the factory of production. Alleged excess use or diversion within the factory did not, by itself, defeat the exemption where the acid was used in the fertiliser manufacturing process. The benefit was therefore available and denial of exemption was unsustainable. en-us Fri, 18 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 14:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87206 Sulphuric acid intended for use in fertiliser manufacture qualified for exemption under Notification No. 81/75 when the notification's conditions were met by intended and actual use for the specified purpose. The exemption depended on the Assistant Collector being satisfied that the acid had been so used, and Chapter X compliance applied only where the material was used outside the factory of production. Alleged excess use or diversion within the factory did not, by itself, defeat the exemption where the acid was used in the fertiliser manufacturing process. The benefit was therefore available and denial of exemption was unsustainable. Case-Laws Central Excise Fri, 18 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87206