https://www.taxtmi.com/caselaws?id=414875 The appellant sought exemption for Sulphur used in manufacturing Sulphuric Acid/Oleum for subsequent production of Molten Urea, classified as a chemical fertilizer. The exemption was allowed as Molten Urea qualifies as a fertilizer. Similarly, Sulphur used for Ammonium Sulphate and Caprolactam production was exempted, except for Hydroxylamine Sulphate sales. The use of Sulphuric Acid in cooling towers and for Phosphoric Acid, leading to Ammonium Phosphate, was also exempted. No penalty was imposed, and the appeal was partly allowed based on previous rulings, with the judgment pronounced on 17.11.2021. en-us Wed, 17 Nov 2021 00:00:00 +0530 Fri, 19 Nov 2021 09:18:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414875 The appellant sought exemption for Sulphur used in manufacturing Sulphuric Acid/Oleum for subsequent production of Molten Urea, classified as a chemical fertilizer. The exemption was allowed as Molten Urea qualifies as a fertilizer. Similarly, Sulphur used for Ammonium Sulphate and Caprolactam production was exempted, except for Hydroxylamine Sulphate sales. The use of Sulphuric Acid in cooling towers and for Phosphoric Acid, leading to Ammonium Phosphate, was also exempted. No penalty was imposed, and the appeal was partly allowed based on previous rulings, with the judgment pronounced on 17.11.2021. Case-Laws Central Excise Wed, 17 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414875