https://www.taxtmi.com/caselaws?id=44371 An exemption notification tied to intended use was interpreted by reference to the purpose for which raw naphtha entered the manufacturing process, not the ultimate production of fertiliser in every case. The concession could not be denied merely because reforming gas had to be vented out due to power shortages and other operational constraints, where the input was brought into the plant for fertiliser manufacture and there was no misuse. The notification was read consistently with its object of lowering fertiliser input costs, and the concessional exemption remained available despite the interruption of the process. en-us Tue, 30 Jul 1996 00:00:00 +0530 Wed, 25 Jan 2017 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44371 An exemption notification tied to intended use was interpreted by reference to the purpose for which raw naphtha entered the manufacturing process, not the ultimate production of fertiliser in every case. The concession could not be denied merely because reforming gas had to be vented out due to power shortages and other operational constraints, where the input was brought into the plant for fertiliser manufacture and there was no misuse. The notification was read consistently with its object of lowering fertiliser input costs, and the concessional exemption remained available despite the interruption of the process. Case-Laws Central Excise Tue, 30 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44371