2001 (1) TMI 141

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....der per : C.N.B. Nair, Member (T)]. - Appellants are manufacturers of fertilizer. They use raw naphtha for the manufacture of fertilizer. Raw naphtha intended for use in the manufacture of fertilizer and ammonia enjoyed a lower rate of duty under Notification 75/84. Appellants were availing themselves of this benefit. The present dispute is on the basis that part of the raw naphtha received on pay....

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....which was used in the residential complex of the Plant. 2. In the appellants' own case the Apex Court has held that Raw Naphtha used to produce ammonia which, in turn, is used in off-site plants namely water treatment plant, steam generation plant, inert gas generation plant and effluent treatment plant would be eligible for exemption. That order covers the various kinds of use in dispute in th....