1976 (2) TMI 35 - CGOVT - Central Excise

Summary

The Government of India considered a case involving manufacturing of Urea from Naphtha and importing Potash with proforma credit. Petitioners sought to pay duty on Urea and refund proforma credit for Potash to benefit from a relevant notification. The order-in-appeal was based on incorrect interpretation of the notification's conditions. The exemption under the notification is allowed if conditions are met.