https://www.taxtmi.com/caselaws?id=108335 Furnace oil cleared under Notification No. 75/84-C.E. qualified for concessional duty where it was used as supportive fuel in a 35 MW plant dedicated to the fertilizer unit and the Chapter X procedure was followed. Direct physical consumption in the fertilizer plant was not required because the generated power was pooled in a common grid, the other plants were coal-fired, the fertilizer unit's demand exceeded the 35 MW output, and there was no finding of diversion to non-manufacturing use. The notification's phrase "intended for use" was satisfied by use for the purpose and with the intention of manufacturing fertilizer. en-us Wed, 13 Nov 2002 00:00:00 +0530 Sat, 31 Mar 2012 11:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108335 Furnace oil cleared under Notification No. 75/84-C.E. qualified for concessional duty where it was used as supportive fuel in a 35 MW plant dedicated to the fertilizer unit and the Chapter X procedure was followed. Direct physical consumption in the fertilizer plant was not required because the generated power was pooled in a common grid, the other plants were coal-fired, the fertilizer unit's demand exceeded the 35 MW output, and there was no finding of diversion to non-manufacturing use. The notification's phrase "intended for use" was satisfied by use for the purpose and with the intention of manufacturing fertilizer. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108335