2004 (2) TMI 578

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..... he Appellant. Shri Krishna Murthy, Counsel, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. Whether Naphtha used in the manufacture of Fertilizer is exempt or not in terms of Notification No. 5/99 is an issue to be considered herein. 2. Shri Santosh Kumar, SDR, appearing for the Revenue challenged the impugned order on the ground that Naphtha is eligible for .....

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..... onvinced with the arguments advanced on behalf of the Revenue that it is exempted if it is used as feed stock. In the absence of such word feedstock in the relevant entry, exemption cannot be denied. There is no room for intendment. In the facts and circumstances of this case, we do not find any infirmity in the impugned order. In the result appeal filed by the Revenue is hereby dismissed. - .....

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