2004 (2) TMI 578

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.... for the Appellant. Shri Krishna Murthy, Counsel, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. -  Whether Naphtha used in the manufacture of Fertilizer is exempt or not in terms of Notification No. 5/99 is an issue to be considered herein. 2. Shri Santosh Kumar, SDR, appearing for the Revenue challenged the impugned order on the ground that Naphtha i....