https://www.taxtmi.com/caselaws?id=89812 Potassium Metal supplied to the Heavy Water Plant at Thal was treated as eligible for exemption under Notification No. 200/86 because the plant was owned by the Department of Atomic Energy and operated by Rashtriya Chemicals & Fertilisers Ltd. only on behalf of that Department, so the goods were regarded as intended for use by a Central Government department. Potassium Metal captively used in the manufacture of heavy water was also covered by the Central Government's exemption order issued under section 5A(2) of the Central Excise Act, 1944, and was therefore outside duty liability. On that basis, the duty demand on both supplied and captive quantities was not sustainable. en-us Wed, 29 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 18:05:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89812 Potassium Metal supplied to the Heavy Water Plant at Thal was treated as eligible for exemption under Notification No. 200/86 because the plant was owned by the Department of Atomic Energy and operated by Rashtriya Chemicals & Fertilisers Ltd. only on behalf of that Department, so the goods were regarded as intended for use by a Central Government department. Potassium Metal captively used in the manufacture of heavy water was also covered by the Central Government's exemption order issued under section 5A(2) of the Central Excise Act, 1944, and was therefore outside duty liability. On that basis, the duty demand on both supplied and captive quantities was not sustainable. Case-Laws Central Excise Wed, 29 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89812