https://www.taxtmi.com/caselaws?id=112910 Naphtha used in the manufacture of fertilizer was held eligible for exemption under Notification No. 5/99-C.E. because the relevant entry covered Naphtha and Natural Gasoline Liquid for use in fertilizer or ammonia manufacture, and the notification did not add any requirement that the product be used specifically as feedstock. The Tribunal applied the principle that an exemption notification must be construed as written, and no additional qualifying condition can be read into clear language. Revenue's contention that the benefit was limited to feedstock use was rejected, and the exemption was upheld. en-us Tue, 24 Feb 2004 00:00:00 +0530 Wed, 02 May 2012 15:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112910 Naphtha used in the manufacture of fertilizer was held eligible for exemption under Notification No. 5/99-C.E. because the relevant entry covered Naphtha and Natural Gasoline Liquid for use in fertilizer or ammonia manufacture, and the notification did not add any requirement that the product be used specifically as feedstock. The Tribunal applied the principle that an exemption notification must be construed as written, and no additional qualifying condition can be read into clear language. Revenue's contention that the benefit was limited to feedstock use was rejected, and the exemption was upheld. Case-Laws Central Excise Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112910