1997 (7) TMI 334

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....r the Respondent. [Order]. - This is an appeal filed against the decision of Additional Collector of Central Excise, Surat made in File No. 20/MP/90/Addl. Collr/SRT, dated 16-10-1990 whereunder appellant was denied the exemption claimed by the appellant in terms of Notification No. 81/75. 2. Facts of the case are that appellants are engaged in the manufacture of cyanides falling unde....

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....llant argued that the Notification under consideration viz. 81/75 provides for the following words "intended for use in the manufacture of fertilisers" therefore argued that in terms of proviso, the Assistant Collector has only to get himself satisfied that the sulphuric acid has been so used and further he stated that in terms of the proviso, what is used elsewhere in the factory of the productio....

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.... 5. I have considered the rival submissions. The Notification under dispute is Notification No. 81/75 which is in paper book at Page No. 14 which reads as under :- "Exemption to sulphuric acid used in the manufacture of fertilisers : In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government ....