2004 (9) TMI 553

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..... Co., for the Respondent. [Order per : Krishna Kumar, Member (J)]. Heard both sides. The Commissioner (A) in the impugned order has noted as under : - On going through the records of the case and submissions made both in appeal and at the time of hearing, it is seen that during the manufacture of the fertilizers, certain waste gases are generated which are known as purge gas and f .....

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..... is, therefore, evident that Purge Gas Recovery Plant had no relevance to the manufacture of fertilizer. Of the several gases generated in the said Purge Gas Recovery Plant, Ammonia to some extent is used in the manufacture of fertilizer. Of a total of approx. 1250 tonnes Ammonia manufactured, only about 5 tonnes of Ammonia is directly generated in Purge Gas Recovery Plant while another 35 tonnes o .....

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..... o be any contravention of the provisions of Rule 57R(1) if the Central Excise Rules, 1944. 2. Thus from the above, it is amply clear that the Purge Gas Recovery Plant is not exclusively used in the manufacture of fertilizers. In fact the plant is an addition to the ammonia plant. We, therefore, do not find any valid grounds to interfere with the orders of the Commissioner (A). The appeal filed .....

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