9911796707
TMI Blog1987 (12) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... se Notifications the Govt. exempted Furnace Oil and Heavy Petroleum stock which included LSHS falling under Item 10 11A of the Central Excise Tariff intended for use as Feed Stock in the manufacture of fertilizer from the whole of Central Excise duty leviable thereon, provided that it was proved to the satisfaction of the Assistant Collector, Central Excise that the same were so used, and the procedure set out in Chapter-X of the Central Excise Rules was followed. The respondents used 275 M/Tons of LSHS for drying rock phosphate and gypsum which were used in the manufacture of fertilizer. Collector of Central Excise (Appeals) has observed in the impugned order that drying of rock phosphate and gypsum is very essential when these are recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .86. Shri Biswas has urged that the word feed stock should be interpreted liberally and not narrowly. We have perused the records and the arguments advanced during the hearing. In the Tribunal s Order dated 17-12-1986 (supra) in Appeal No. ED/SB/T/A No. 1476/82-C with A. Nos. E/1302 to 1306/86-C (Collector of Central Excise, Patna v. M/s Fertilizer Corporation of India Ltd.) it was held that Furnace Oil and LSHS used for generation of steam could not be held to be used as feed stock in the manufacture of fertilizer and hence the benefit of Notification No. 147/74-C.E., dated 30-10-1974 was not admissible. In the Condensed Chemical Dictionary, Tenth Edition by Gessner G. Hawley, feed stock has been defined as Gaseous or liquid petroleum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of the Notification No. 147/74-C.E., dated 30-10-1974 was not admissible. The facts in the present case are comparable to the facts covered by the aforesaid order of the Tribunal. Following the said order we hold that the LSHS used for drying of rock phosphate and gypsum which happen to be the raw materials for the manufacture of fertilizer, cannot be treated as feed stock for the manufacture of fertilizer and hence the benefit of the Notification No. 147/74-C.E., dated 30-10-1974 is not admissible for the quantity of LSHS thus used for the purpose of drying the raw materials. Duty was, therefore, correctly demanded by the Deputy Collector of Central Excise. In the circumstances we set aside the order of the Collector of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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