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TMI Blog1998 (3) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... Christian, Advocate, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal filed by the Revenue is the eligibility of raw naphtha brought into the respondents' factory under Chapter X Procedure for intended use of manufacture of fertilizer, to the benefit of concessional rate of duty under Notification No. 187/61-C.E., dated 23-12-1961 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of the three products cleared and used as chemicals. The period of demands ranges for November, 1981 to October, 1989. The notices were adjudicated upon and demands were confirmed by the Assistant Collector vide his Order-in-Original dated 15-5-1992/19-6-1992 on the ground that the three products namely Di-ammonium Phosphate, Ammonium Sulphate and Urea were cleared by the respondents for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia for manufacture of molten urea which in turn was used for manufacture of melamine which was not a fertilizer; molten urea was classifiable as a chemical fertilizer and since molten urea had emerged as a result of captive consumption of ammonia, the end use condition of the Notification No. 75/84 was satisfied and the assessees were eligible for the benefit of the Notification. The Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act that the respondents sold the three items in question for further use by their buyers, either as fertilizers or chemicals cannot be used against the respondents to deny them the benefit of Notification since the condition of the Notification is satisfied by them. Following the ratio of the judgment of the Hon'ble Supreme Court cited supra, we see no infirmity in the order passed by the Collect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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