2002 (9) TMI 520

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..... ndent. [Order per : C.N.B. Nair, Member (T)]. The appellants are manufacturers of Urea and Ammonia fertilizers. They receive residual fuel oil, furnace oil and Low Sulphur Heavy Stock under Chapter X procedure without payment of duty inasmuch as these goods are exempt from duty if intended for use otherwise than as feedstock in the manufacture of fertilizers [Notification Nos. 195/76-C .....

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..... red by the exemption for use in the manufacture of fertilizers . The appellants have also submitted that this issue remains covered in favour of the appellant by the decisions of this Tribunal in the case of :- (i) Tata Chemicals Ltd. v. CCE - Final Order Nos. 591-92/98-C.E. dated 7-8-1998. (ii) IFFCO Ltd. v. CCE, Kanpur - Final Order Nos. 142-145/99-C dated 22-1-1999. (iii) .....

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