1992 (3) TMI 179

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....i Willingdon Christian, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination herein is the eligibility or otherwise of Low Sulphur Heavy Stock used for generation of steam to the benefit of exemption under Notification No. 147/74 dated 3-10-1974 read with Notification No. 356/77 dated 16-12-1977. 2. The respondents are engaged in the manufa....

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....'s appeal on the ground that the assessee has not sold the cam generated out of part of the quantity of LSHS received under Chapter X Procedure and the steam has been utilised in the manufacture of fertilizers falling under TI 14HH. He held that the steam is an absolute requirement for manufacture of fertilizers and being a raw material or input, it is not necessary that the same should remain phy....

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....efers to raw material delivered to a machine for process. Following the principle enunciated in the NLC's case, the Tribunal concluded in the case of Collector of Central Excise, Patna v. Fertilizer Corporation of India that LSHS used for generation of steam cannot be regarded as having been used as feed-stock in the manufacture of fertilizers. This order of the Tribunal in the Fertilizer Corporat....