TaxTMI 
TaxTMI 
1982 (9) TMI 232
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....t is used only for obtaining sodium hexameta phosphate which is used for treatment of water and not in the manufacture of fertilizer. This is a product which is independently excisable having a specific name and identity and it is also sold in the market as such. He has also held that the quantity used by the appellants' sister concerns is also liable to duty as a part from the fact the sodium hexameta phosphate cannot be equated with fertilizers and, therefore, the sulphuric acid used in its manufacture could not satisfy the requirement of use in the manufacture of fertilizers. In supplying the quantity to the sister concerns, Chapter X procedure was not followed. He has also held that mere filing of RT-12 Returns was not enough for the ap....
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....ed is about exemption from duty of sulphuric acid in terms of Notification No. 81/75. According to this exemption, sulphuric acid intended for use in the manufacture of fertilizers is exempt from payment of Central Excise Duty, subject to the satisfaction of the Assistant Collector of Central Excise that the acid has been actually so used. The appellants manufacture sodium hexameta phosphate out of sulphuric acid and that is used for treating water which is used in the manufacture of fertilizers. Sodium hexameta phosphate is obtained after conversion of sulphuric acid into phosphate acid and after chemical reaction with caustic soda and soda ash, etc. Its sole use in the treatment of water and some quantity is sold to sister concerns for us....