Central Excise - Levy of Central Excise Duty on prilled ammonium nitrate and allowing of Modvat Credit of such duty - Clarification regarding

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..... [From F. No. 105/3/89-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise - Levy of Central Excise Duty on prilled ammonium nitrate and allowing of Modvat Credit of such duty - Clarification regarding. It is stated that the CEGAT, in the case of C.C.E., Aurangabad v. Anil Chemicals Pvt. .....

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..... hat does not have this effect is of no interest to central excise. The said order has been accepted by the Government. As a result of the acceptance of the said order, no excise duty can be lawfully charged or be required to be paid on such prilled ammonium nitrate as is obtained from "ammonium nitrate melt" since as per Section 3 of Central Excises and Salt act, 1944, Central Excise Duty is charg .....

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..... ives manufactured by them. This has placed one section of explosives manufacturers at a disadvantage vis-a-vis another section of the explosives manufacturers. 2. The Board desires that every jurisdictional Collector of Central Excise should strictly ensure that no Central Excise duty is paid on such prilled ammonium nitrate as obtained from melt ammonium nitrate and no Modvat Credit of such dut .....

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