https://www.taxtmi.com/caselaws?id=211157 The court quashed the show-cause notice and ruled that the respondents could not recover Central Excise duty for Prilled Ammonium Nitrate (PAN) obtained from Ammonium Nitrate Melt (ANM) until a subsequent Circular was issued. The petitioners were entitled to restitution of the amounts recovered as excise duty. The question of whether the prilling process constituted "manufacture" was left for determination by the appropriate forum. The petition succeeded partially, with no costs awarded. en-us Tue, 19 Apr 2011 00:00:00 +0530 Wed, 07 Mar 2012 07:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211157 The court quashed the show-cause notice and ruled that the respondents could not recover Central Excise duty for Prilled Ammonium Nitrate (PAN) obtained from Ammonium Nitrate Melt (ANM) until a subsequent Circular was issued. The petitioners were entitled to restitution of the amounts recovered as excise duty. The question of whether the prilling process constituted "manufacture" was left for determination by the appropriate forum. The petition succeeded partially, with no costs awarded. Case-Laws Central Excise Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211157