2002 (9) TMI 520

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.... A.K. Jain, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellants are manufacturers of Urea and Ammonia fertilizers. They receive residual fuel oil, furnace oil and Low Sulphur Heavy Stock under Chapter X procedure without payment of duty inasmuch as these goods are exempt from duty if "intended for use otherwise than as feedstock in the manufacture of fertilizer....

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....such indirect use is also covered by the exemption for use "in the manufacture of fertilizers". The appellants have also submitted that this issue remains covered in favour of the appellant by the decisions of this Tribunal in the case of :- (i)         Tata Chemicals Ltd. v. CCE - Final Order Nos. 591-92/98-C.E. dated 7-8-1998. (ii)   &nbsp....