https://www.taxtmi.com/caselaws?id=34161 The High Court allowed the appeal, holding that the benefit of the exemption notification was available to the appellant as Naphtha was used to produce Ammonia for manufacturing fertilizer. The Court set aside the Tribunal's order and ruled that no penalty was applicable as the appellant had correctly availed the exemption. en-us Thu, 15 Jan 2009 00:00:00 +0530 Mon, 20 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34161 The High Court allowed the appeal, holding that the benefit of the exemption notification was available to the appellant as Naphtha was used to produce Ammonia for manufacturing fertilizer. The Court set aside the Tribunal's order and ruled that no penalty was applicable as the appellant had correctly availed the exemption. Case-Laws Central Excise Thu, 15 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34161