1987 (4) TMI 211

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..... r (T)]. - In this matter, the appellants are alleged to have used 671.234 Metric Tonne of Low Sulphur Heavy Stock (LSHS for short) which was brought at nil rate of duty under Notification No. 147/74, dated 30-10-1974 by following procedure under Chapter X of the Rules otherwise than in the manufacture of fertilizers as feed stock. This LSHS was used by the appellants in the manufacture of Ammo .....

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..... the appellant and Shri Shishir Kumar, SDR, for the department. 5. We find that this issue has been fully dealt with in an earlier order of his Bench No. 48/87-C, dated 9-1-1987 relating to the same appellants. It was held in that case that manufacture of Ammonia cannot be treated as manufacture of fertilizer as Ammonia so produced is not used as a fertilizer or in the manufacture of fertilizer. .....

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