https://www.taxtmi.com/caselaws?id=45857 Exemption notifications for fertilizer manufacture granted complete relief only where low sulphur heavy stock was used as feed stock, meaning the primary raw material introduced into the processing plant. Material used to generate steam in the manufacturing process did not, by itself, qualify as feed stock, so that quantity was not entitled to full exemption under the earlier notifications. The later notification specifically extended concessional treatment to that steam-generation use from 1 March 1988. Only the quantity actually used as feed stock qualified for complete exemption, while the steam-use quantity received the later specified benefit. en-us Thu, 18 Jan 2001 00:00:00 +0530 Fri, 27 Jun 2014 21:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45857 Exemption notifications for fertilizer manufacture granted complete relief only where low sulphur heavy stock was used as feed stock, meaning the primary raw material introduced into the processing plant. Material used to generate steam in the manufacturing process did not, by itself, qualify as feed stock, so that quantity was not entitled to full exemption under the earlier notifications. The later notification specifically extended concessional treatment to that steam-generation use from 1 March 1988. Only the quantity actually used as feed stock qualified for complete exemption, while the steam-use quantity received the later specified benefit. Case-Laws Central Excise Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45857