2010 (1) TMI 255

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..... ingle judge. Both ingredients of notification met, namely use of Sulphuric acid and that use in manufacture of fertilizer. No merit’s in Revenue appeal.
Madan B. Lokur and Mukta Gupta, JJ. S/Shri AS. Chandhiok, A.S.G. with Mukesh Anand and R.C.S. Bhadoria, Advocates, for the Appellant. Ms. Jesal with Shri Paritosh, Advocates, for the Respondent. [Order]. - This Appellant is aggrieved by any order dated 1st July,2009 passed by a learned Single Judge in WP (C) No.2500/1982[2009 (241) E.L.T.190 (Del.)]. 2. At the outset, we may state that the learned Single Judge directed the Appellant to refund the excise duty collected by it along with interest @ 7% per annum from 1st January, 1983. It is stated by the learned Additional Solicitor Gen .....

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..... this item used in the manufacture of Chemical Fertilizers from the whole of the duty of excise leviable thereon: Provided that in respect of such use elsewhere than in the factory of production of sulphuric acid the procedure set out in Chapter X of the Central Excise Rules, 1944 shall be followed." The 1975 Notification reads as follows: "In supersession of the Notification No.74/66-CE. dated 30-4-1966, the Central Government has exempted sulphuric acid falling under Item No. 14G of the First Schedule to the Central Excise and Salt Act, 1944 (1 of 1944) intended for use in the manufacture of Fertilizers, from the whole of the duty of excise leviable thereon; Provided that:- (i) The Assistant Collector of Central Excise is satisfied t .....

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..... redients of the exemption Notifications have been met by the Respondent, namely, that it is using fuming sulphuric acid which is included in the expression sulphuric add falling in TI. 14G of the First Schedule to the Act and that this fuming sulphuric acid is intended for use in the manufacture and is in fact used in the manufacture of fertilizer that is Ammonium Sulphate. 9. This being the position, we do not find any error in the view taken by the learned Single Judge. There is no merit in the appeal which is dismissed to this extent. 10. With regard to the actual date of payment of the disputed duty, learned counsel for the Respondent seeks a short time to re-confirm whether the duty was paid on 31st March, 1987 or on 1st January, 198 .....

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