1995 (1) TMI 156

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....entitled to the benefit of Notification No. 75/81 in respect of the quantity which was used during re-start up and re-activating the plant for the purpose of manufacture of fertiliser. 3. It was the department's view that since the quantity in question was used for maintenance or keeping the plant running during the shut down due to technological or economical consideration and not for the actual process of manufacture of ammonia in the sense that the quantity did not result into production of fertiliser therefore they were not entitled for the benefit. However, it was their contention that this also amounted to use in the process of manufacture of ammonia as it was a technological necessity. In fact the authorities below have themselves....

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....een `consumption' and `use' and it is significant that in the present notification in dispute the emphasis is on `intended use'. 9. It was also his submission that their financial condition is not very good and they have incurred a loss of more than Rs. 2 crores as per their latest balance sheet of 1994. 10. In response to queries from the Bench with reference to his submission that the matter was covered by the Stay Order in the case of M/s. Hindustan Fertilisers Corp. Ltd. Ld. Counsel stated that it is so covered on merits but agreed that in that case the fact that the unit was a sick unit and was so declared by BIER was also kept in view and added that their financial condition may also be kept in view. 11. Ld. D.R. strongly opp....