https://www.taxtmi.com/caselaws?id=53751 Sulphuric Acid intended for use in fertilizer manufacture remained eligible for exemption under Notification No. 81/75-C.E. even where it was first used to produce Phosphoric Acid, provided the Phosphoric Acid was ultimately used in manufacturing fertilizers. The accepted factual position was that the Sulphuric Acid produced by the assessee was converted into Phosphoric Acid and the entire quantity was finally consumed in fertilizer production. A departmental clarification also confirmed that the exemption continues in such a chain of use when the ultimate fertilizer use is established. On that basis, the exemption was allowed and the duty demand was not sustainable. en-us Thu, 28 Oct 2004 00:00:00 +0530 Fri, 15 Oct 2010 10:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53751 Sulphuric Acid intended for use in fertilizer manufacture remained eligible for exemption under Notification No. 81/75-C.E. even where it was first used to produce Phosphoric Acid, provided the Phosphoric Acid was ultimately used in manufacturing fertilizers. The accepted factual position was that the Sulphuric Acid produced by the assessee was converted into Phosphoric Acid and the entire quantity was finally consumed in fertilizer production. A departmental clarification also confirmed that the exemption continues in such a chain of use when the ultimate fertilizer use is established. On that basis, the exemption was allowed and the duty demand was not sustainable. Case-Laws Central Excise Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53751