2004 (9) TMI 553

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....th M.S. Badhanwalla & Co., for the Respondent. [Order per : Krishna Kumar, Member (J)]. -  Heard both sides. The Commissioner (A) in the impugned order has noted as under : - "On going through the records of the case and submissions made both in appeal and at the time of hearing, it is seen that during the manufacture of the fertilizers, certain waste gases are generated which are known as....

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....ling purpose. (iii)     argon gas bottled in cylinders and sold. It is, therefore, evident that Purge Gas Recovery Plant had no relevance to the manufacture of fertilizer. Of the several gases generated in the said Purge Gas Recovery Plant, Ammonia to some extent is used in the manufacture of fertilizer. Of a total of approx. 1250 tonnes Ammonia manufactured, only about 5 ton....