https://www.taxtmi.com/caselaws?id=44301 Raw naphtha used to produce ammonia qualified for the exemption where the ammonia was consumed in water treatment, steam generation, inert gas generation and effluent treatment plants forming part of the composite urea manufacturing process. The Supreme Court held that the notification did not require the ammonia to be used only in the main urea plant; use in off-site but integral plants still amounted to use in the manufacture of fertilisers. It also recognised effluent treatment as an essential and integral part of modern manufacturing with pollution control requirements, so ammonia used for that purpose remained within the exemption. en-us Wed, 31 Jul 1996 00:00:00 +0530 Tue, 14 Oct 2025 22:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44301 Raw naphtha used to produce ammonia qualified for the exemption where the ammonia was consumed in water treatment, steam generation, inert gas generation and effluent treatment plants forming part of the composite urea manufacturing process. The Supreme Court held that the notification did not require the ammonia to be used only in the main urea plant; use in off-site but integral plants still amounted to use in the manufacture of fertilisers. It also recognised effluent treatment as an essential and integral part of modern manufacturing with pollution control requirements, so ammonia used for that purpose remained within the exemption. Case-Laws Central Excise Wed, 31 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44301