https://www.taxtmi.com/caselaws?id=33473 Sulphuric acid used first to manufacture phosphoric acid, and then ultimately cleared for fertilizer manufacture, was treated as satisfying the end-use condition in Notification No. 81/75 read with the 12-12-1986 clarification. The Court read the notification and clarification together and accepted that use through an intermediate product did not defeat the exemption where the final destination was fertilizer manufacture. On those facts, the exemption was held applicable and the Revenue's challenge failed. en-us Wed, 27 Aug 2008 00:00:00 +0530 Sun, 17 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33473 Sulphuric acid used first to manufacture phosphoric acid, and then ultimately cleared for fertilizer manufacture, was treated as satisfying the end-use condition in Notification No. 81/75 read with the 12-12-1986 clarification. The Court read the notification and clarification together and accepted that use through an intermediate product did not defeat the exemption where the final destination was fertilizer manufacture. On those facts, the exemption was held applicable and the Revenue's challenge failed. Case-Laws Central Excise Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33473