Central Excise - Levy of Central Excise Duty on prilled ammonium nitrate and allowing of Modvat Credit of such duty - Clarification regarding

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....9 Dated 19-7-1989 [From F. No. 105/3/89-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Levy of Central Excise Duty on prilled ammonium nitrate and allowing of Modvat Credit of such duty - Clarification regarding. It is stated that the CEGAT, in the case of C.C.E., Aurangabad v. Anil ....

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....A manufacture that does not have this effect is of no interest to central excise. The said order has been accepted by the Government. As a result of the acceptance of the said order, no excise duty can be lawfully charged or be required to be paid on such prilled ammonium nitrate as is obtained from "ammonium nitrate melt" since as per Section 3 of Central Excises and Salt act, 1944, Central Excis....