https://www.taxtmi.com/circulars?id=6637 Conversion of ammonium nitrate melt into crystalline coated ammonium nitrate does not constitute a process of manufacture; accordingly, prior Board instructions that no Central Excise duty is chargeable on product obtained from duty-paid melt and that MODVAT credit, if paid, should not be allowed apply mutatis mutandis to the crystalline coated product, and field formations should finalise pending assessments on that basis. en-us Thu, 21 Sep 1989 00:00:00 +0530 Sat, 04 Jul 2009 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6637 Conversion of ammonium nitrate melt into crystalline coated ammonium nitrate does not constitute a process of manufacture; accordingly, prior Board instructions that no Central Excise duty is chargeable on product obtained from duty-paid melt and that MODVAT credit, if paid, should not be allowed apply mutatis mutandis to the crystalline coated product, and field formations should finalise pending assessments on that basis. Circulars Central Excise Thu, 21 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6637