2003 (9) TMI 213

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.... per : V.K. Agrawal, Member (T)]. - In these two appeals, filed by M/s. National Fertilizers Ltd., the issue involved is whether the benefit of Notification No. 75/84-C.E. is available to them in respect of Naphtha procured by them under Chapter X Procedure. 2. When the matters were called, Shri A.C. Jain, learned Advocate, requested for adjournment for filing the paper book containing show cau....

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....entioned in the appeal memorandum that the Naphtha so procured was used by them in the manufacture of ammonia, which was then used for the manufacture of urea, fertilizer and calcium ammonium nitrate that they were also getting two intermediate products, viz. nitric acid and ammonium nitrate; that the Commissioner, under the impugned orders, has confirmed the duty as the Naphtha has been used in t....

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....ed to manufacture ammonia, which was captively used to manufacture molten urea, which in turn was used to manufacture melamine and it was held that molten urea was undisputely classifiable as a chemical fertilizer; that the Commissioner has, further, observed that in the present matters, industrial products out of Naphtha procured under the Notification were manufactured and sold by them, which co....