1979 (2) TMI 106 - HC - Central Excise

Summary

The High Court of Madras ruled in favor of the petitioners, who were manufacturers of fertilizers, in a case involving Central Excise duty on imported Rock Phosphate. The court held that there is no obligation to correlate the imported material to the ultimate finished product as long as there is complete utilization. The writ petition was allowed, and the department was directed to process the petitioner's application promptly.