https://www.taxtmi.com/caselaws?id=92322 An exemption notification covering specified inputs used as feed stock in manufacture was construed to apply to furnace oil and heavy petroleum stock used to generate steam, because steam generation formed an integral part of the fertilizer manufacturing process and the inputs qualified for the relief. The same exemption did not extend to heavy petroleum stock and furnace oil used in the manufacture of methanol to the extent the methanol was sent outside the factory unit, because the notification protected the covered input use within the contemplated manufacturing purpose and not downstream diversion beyond the unit. The exemption was therefore available for the steam-generation use but denied for the diverted methanol use. en-us Mon, 01 Nov 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92322 An exemption notification covering specified inputs used as feed stock in manufacture was construed to apply to furnace oil and heavy petroleum stock used to generate steam, because steam generation formed an integral part of the fertilizer manufacturing process and the inputs qualified for the relief. The same exemption did not extend to heavy petroleum stock and furnace oil used in the manufacture of methanol to the extent the methanol was sent outside the factory unit, because the notification protected the covered input use within the contemplated manufacturing purpose and not downstream diversion beyond the unit. The exemption was therefore available for the steam-generation use but denied for the diverted methanol use. Case-Laws Central Excise Mon, 01 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92322