https://www.taxtmi.com/caselaws?id=94233 Furnace oil and heavy petroleum stock used in a methanol plant and steam generation plant were treated as inputs used in an integrated fertilizer manufacturing process, so they qualified as used in relation to the manufacture of fertilizer. However, the Tribunal held that steam-generation use did not amount to use as feed stock for the nil-rate exemption under the notification. The inputs therefore did not qualify for nil rate duty as feed stock, and only the concessional rate applicable to use otherwise than as feed stock was available. en-us Wed, 14 Jul 1999 00:00:00 +0530 Mon, 21 Nov 2011 10:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94233 Furnace oil and heavy petroleum stock used in a methanol plant and steam generation plant were treated as inputs used in an integrated fertilizer manufacturing process, so they qualified as used in relation to the manufacture of fertilizer. However, the Tribunal held that steam-generation use did not amount to use as feed stock for the nil-rate exemption under the notification. The inputs therefore did not qualify for nil rate duty as feed stock, and only the concessional rate applicable to use otherwise than as feed stock was available. Case-Laws Central Excise Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94233