Supreme Court · 1997 INSC 206 · Decided 28 February 1997
M/S. Gujarat State Fertilizers CO. v. Collector of Central Excise
- Court
- Supreme Court of India
- Citation
- 1997 INSC 206 · [1997] 2 S.C.R. 561
- Case number
- CIVIL APPEAL No. 3041/1991
- Decided
- 28 February 1997
- Bench
- S.P. BHARUCHA, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
STATE FERTILIZERS CO. v. COLLECTOR OF CENTRAL EXCISE FEBRUARY 28, 1997 [S.P. BHARUCHA AND S.B. MAJMUDAR, JJ.) Central Excises and Salt Act, 1944/Central Excise Rules, 1944/Tariff Act, 1985: A B S. 3/Rule 8(1)/Chapters 28 and 32 of the Schedule-Notification No. C 75 of 1984 pennitting concessional benefits avail­ able under the two notifications, as they have fully satisfied the conditions therein inasmuch as raw naptha was utilised by the appellant- manufacturer in manufacture of ammonia; and ammonia was captively consumed in D manufacture of molten urea, a chemical fertilizer covered
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