https://www.taxtmi.com/caselaws?id=91463 Sulphuric acid used in a cooling tower to control the pH level of water in ammonia and urea plants was treated as used in the fertiliser manufacturing process and therefore fell within Notification No. 81/75-C.E. dated 22-3-1975. The Tribunal relied on its earlier order in the assessee's own case and prior decisions recognising that sulphuric acid used in a fertiliser plant qualifies for the exemption where it is intended for use in the manufacture of fertilisers. On that basis, the denial of exemption was held unsustainable and the assessee was entitled to the notification benefit. en-us Mon, 07 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 11:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91463 Sulphuric acid used in a cooling tower to control the pH level of water in ammonia and urea plants was treated as used in the fertiliser manufacturing process and therefore fell within Notification No. 81/75-C.E. dated 22-3-1975. The Tribunal relied on its earlier order in the assessee's own case and prior decisions recognising that sulphuric acid used in a fertiliser plant qualifies for the exemption where it is intended for use in the manufacture of fertilisers. On that basis, the denial of exemption was held unsustainable and the assessee was entitled to the notification benefit. Case-Laws Central Excise Mon, 07 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91463