2004 (10) TMI 520

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.... 14-10-2004<br>E/445-448 & 590-591/2003 - 1689-1694/2004-SZB<br>Central Excise<br>Cenvat/Modvat<br>Ms. Jyoti Balasundaram, Shri Moheb Ali M., JJ. REPRESENTED BY : Shri Vikas Kumar, SDR, for the Appel....

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....Coop. Ltd. v. CCE, Ahmedabad - 1996 (86) E.L.T. 177 (S.C.), the Apex Court has held that effluent treatment p!ant is used in the manufacture of fertilisers, in the context of exemption to raw naphtha ....