https://www.taxtmi.com/caselaws?id=105721 Fuels used to generate steam and electricity for captive consumption in fertilizer production were treated as goods used in the manufacture of fertilizers for exemption purposes. Indirect use through steam or electricity that is actually consumed in the manufacturing process was held to satisfy the notification requirement, even though the fuels were not themselves the final feedstock. The matter was regarded as covered by prior decisions on the same notification, and the exemption was therefore available on that basis. en-us Tue, 03 Sep 2002 00:00:00 +0530 Wed, 07 Mar 2012 12:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105721 Fuels used to generate steam and electricity for captive consumption in fertilizer production were treated as goods used in the manufacture of fertilizers for exemption purposes. Indirect use through steam or electricity that is actually consumed in the manufacturing process was held to satisfy the notification requirement, even though the fuels were not themselves the final feedstock. The matter was regarded as covered by prior decisions on the same notification, and the exemption was therefore available on that basis. Case-Laws Central Excise Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105721