https://www.taxtmi.com/caselaws?id=98196 Raw naptha procured for fertiliser manufacture but diverted to synthesis gas, ammonia and nitric acid remained liable to duty because it was not used for the intended fertiliser stream; however, the concession under Notification No. 27/89-C.E. was still available because its conditions were substantially complied with and were not breached. The analysis applied the principle that exemption benefit is not denied where the notification's requirements are met in substance, even if the material is used through intermediate products and some outputs are cleared outside the fertiliser line. The assessee therefore retained the notification benefit, and the duty computation based on denial of that concession was set aside. en-us Mon, 17 Apr 2000 00:00:00 +0530 Thu, 19 Jan 2012 15:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98196 Raw naptha procured for fertiliser manufacture but diverted to synthesis gas, ammonia and nitric acid remained liable to duty because it was not used for the intended fertiliser stream; however, the concession under Notification No. 27/89-C.E. was still available because its conditions were substantially complied with and were not breached. The analysis applied the principle that exemption benefit is not denied where the notification's requirements are met in substance, even if the material is used through intermediate products and some outputs are cleared outside the fertiliser line. The assessee therefore retained the notification benefit, and the duty computation based on denial of that concession was set aside. Case-Laws Central Excise Mon, 17 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98196