https://www.taxtmi.com/caselaws?id=165893 Sulphuric acid used to make sodium hexameta phosphate for water treatment in the fertilizer manufacturing chain was treated as use in the manufacture of fertilizers, so the exemption under Notification No. 81/75 applied to the appellants' own factory consumption. The corresponding duty demand was also held time-barred because the RT-12 returns and assessment finalisation disclosed the relevant facts. However, exemption for supplies to sister concerns depended on compliance with Chapter X procedure and verification of actual use, so that aspect was remitted for reconsideration. Penalty was found unsustainable because there was no prima facie material of evasion or wilful misstatement. en-us Mon, 20 Sep 1982 00:00:00 +0530 Thu, 14 Aug 2014 15:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165893 Sulphuric acid used to make sodium hexameta phosphate for water treatment in the fertilizer manufacturing chain was treated as use in the manufacture of fertilizers, so the exemption under Notification No. 81/75 applied to the appellants' own factory consumption. The corresponding duty demand was also held time-barred because the RT-12 returns and assessment finalisation disclosed the relevant facts. However, exemption for supplies to sister concerns depended on compliance with Chapter X procedure and verification of actual use, so that aspect was remitted for reconsideration. Penalty was found unsustainable because there was no prima facie material of evasion or wilful misstatement. Case-Laws Central Excise Mon, 20 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165893