https://www.taxtmi.com/caselaws?id=113620 Raw naphtha taken under a concessional excise scheme was treated as used in fertilizer manufacture where reformed gas had to be vented because power shortage prevented operation of the ammonia plant. The analysis states that procurement for fertilizer production, coupled with compliance with the prescribed Chapter X procedure, satisfied the intended concessional use, and that the venting was a technological necessity rather than diversion to a non-eligible purpose. It further notes that such exemption notifications should be construed liberally to advance their object, and that even pre-commissioning trial use can qualify as use in manufacture. The appeals were dismissed as the Tribunal considered itself bound by earlier contrary precedent. en-us Fri, 11 May 1990 00:00:00 +0530 Mon, 07 May 2012 12:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113620 Raw naphtha taken under a concessional excise scheme was treated as used in fertilizer manufacture where reformed gas had to be vented because power shortage prevented operation of the ammonia plant. The analysis states that procurement for fertilizer production, coupled with compliance with the prescribed Chapter X procedure, satisfied the intended concessional use, and that the venting was a technological necessity rather than diversion to a non-eligible purpose. It further notes that such exemption notifications should be construed liberally to advance their object, and that even pre-commissioning trial use can qualify as use in manufacture. The appeals were dismissed as the Tribunal considered itself bound by earlier contrary precedent. Case-Laws Central Excise Fri, 11 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113620