Supreme Court · 1996 INSC 808 · Decided 31 July 1996
Indian Farmers Fertiliser Cooperative LTD. v. Collector of Central Excise, Ahmedabad
- Court
- Supreme Court of India
- Citation
- 1996 INSC 808 · [1996] SUPP. 4 S.C.R. 183
- Case number
- CIVIL APPEAL No. 5437/1990
- Decided
- 31 July 1996
- Bench
- S.P. BHARUCHA, K.T. THOMAS (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Central Excises & Salt Act, 1944 : First Schedule, Item 6-Raw naphtha-Exemptio11 Notification No. 187/61 presC1ibing concessional rate of duty on raw naphtha used to produce C ammo11ia, which was used ill ma11ufacture of fC!tilisers---Appellant allowed concessional rate of duty on raw plant but required to pay duty at full rate 011 naphtha used to produce ammonia which was used in off-site plants, namely, water treatnient, steanl generation, inert gas generation and effluent treallnent plants-Held, these off-site plants are a necessary pmt of the process of D manufacture of
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