https://www.taxtmi.com/caselaws?id=114634 Naphtha used to manufacture fuel, where that fuel was in turn used in manufacturing fertiliser, satisfied the end-use condition in the exemption entries for Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia. The Tribunal treated the actual downstream use as sufficient, noted that the assessee had earlier obtained the same exemption on a similar notification, and held that the notification condition was met. Exemption under the relevant serial numbers in Notification No. 6/2000-C.E. and Notification No. 3/2001-C.E. was therefore available. en-us Tue, 12 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 15:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114634 Naphtha used to manufacture fuel, where that fuel was in turn used in manufacturing fertiliser, satisfied the end-use condition in the exemption entries for Naphtha and Natural Gasoline Liquid for use in the manufacture of fertiliser or ammonia. The Tribunal treated the actual downstream use as sufficient, noted that the assessee had earlier obtained the same exemption on a similar notification, and held that the notification condition was met. Exemption under the relevant serial numbers in Notification No. 6/2000-C.E. and Notification No. 3/2001-C.E. was therefore available. Case-Laws Central Excise Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114634