https://www.taxtmi.com/caselaws?id=88380 Anhydrous ammonia brought into a factory under Chapter X procedure and used to manufacture ammonia, which was then captively consumed in producing di-ammonium phosphate, ammonium sulphate and urea, was treated as meeting the exemption condition where the end products were fertilizers. The fact that those products were also sold for industrial use as chemicals did not defeat the exemption, because eligibility depended on the notification's own terms and not on the later commercial use by purchasers. The text applies the principle that exemption conditions cannot be narrowed by adding a restrictive intention not found in the notification, and relies on prior Supreme Court authority supporting captive use for fertilizer manufacture. en-us Mon, 23 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88380 Anhydrous ammonia brought into a factory under Chapter X procedure and used to manufacture ammonia, which was then captively consumed in producing di-ammonium phosphate, ammonium sulphate and urea, was treated as meeting the exemption condition where the end products were fertilizers. The fact that those products were also sold for industrial use as chemicals did not defeat the exemption, because eligibility depended on the notification's own terms and not on the later commercial use by purchasers. The text applies the principle that exemption conditions cannot be narrowed by adding a restrictive intention not found in the notification, and relies on prior Supreme Court authority supporting captive use for fertilizer manufacture. Case-Laws Central Excise Mon, 23 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88380