https://www.taxtmi.com/caselaws?id=165748 Concessional duty under the fertilizer feedstock exemption applied to inputs consumed during a plant's trial run, because the manufacturing process was actually carried out during commissioning and the notification condition of use in manufacture was satisfied. The same concession also applied to petroleum products used to generate steam, as steam was an essential process input in the integrated fertilizer production chain. However, feedstock used to produce ammonia sold for chemical use, not fertilizer use, fell outside the exemption and duty recovery on that quantity required reconsideration. The penalty was held unsustainable and was set aside. en-us Mon, 22 Feb 1982 00:00:00 +0530 Mon, 11 Aug 2014 10:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165748 Concessional duty under the fertilizer feedstock exemption applied to inputs consumed during a plant's trial run, because the manufacturing process was actually carried out during commissioning and the notification condition of use in manufacture was satisfied. The same concession also applied to petroleum products used to generate steam, as steam was an essential process input in the integrated fertilizer production chain. However, feedstock used to produce ammonia sold for chemical use, not fertilizer use, fell outside the exemption and duty recovery on that quantity required reconsideration. The penalty was held unsustainable and was set aside. Case-Laws Central Excise Mon, 22 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165748