1999 (6) TMI 80

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....i H.K. Jain, SDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the Order-in-Appeal dated 31-7-1996 passed by the Collector of Central Excise (Appeals), Allahabad. 2. In this case, the benefit of Notification No. 81/75-C.E., dated 22-3-1975, as amended, was denied to the appellants in respect of sulphuric acid used in the cooling....

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....he manufacture of fertilisers, therefore, they are eligible for the benefit of the notification. The Notification No. 81/75-C.E., dated 22-3-1975 exempts from excise duty the sulphuric acid intended for use in the manufacture of fertilisers. We find the issue is covered by the decision of the Tribunal in the case of Fertiliser Corporation of India Limited v. C.C.E., Patna reported in [1997 (23) RL....