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TMI Blog1982 (9) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... atment of water and not in the manufacture of fertilizer. This is a product which is independently excisable having a specific name and identity and it is also sold in the market as such. He has also held that the quantity used by the appellants sister concerns is also liable to duty as a part from the fact the sodium hexameta phosphate cannot be equated with fertilizers and, therefore, the sulphuric acid used in its manufacture could not satisfy the requirement of use in the manufacture of fertilizers. In supplying the quantity to the sister concerns, Chapter X procedure was not followed. He has also held that mere filing of RT-12 Returns was not enough for the appellants and as the appellants were guilty of mis-statement regarding use of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/75. According to this exemption, sulphuric acid intended for use in the manufacture of fertilizers is exempt from payment of Central Excise Duty, subject to the satisfaction of the Assistant Collector of Central Excise that the acid has been actually so used. The appellants manufacture sodium hexameta phosphate out of sulphuric acid and that is used for treating water which is used in the manufacture of fertilizers. Sodium hexameta phosphate is obtained after conversion of sulphuric acid into phosphate acid and after chemical reaction with caustic soda and soda ash, etc. Its sole use in the treatment of water and some quantity is sold to sister concerns for use in the treatment of water which is used in the manufacture of fertilizers and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic acid in question did not fulfil the requirement of Notification No. 81/75. In view of the filing of the RT-12 Returns, and finalisation of assessments, it is also evident that any demand would be time barred. On merits as well as on the ground of time bar, the order demanding duty in respect of the use of sulphuric acid in the manufacture of sodium hexameta phosphate and the use of that phosphate in the appellants factory for the treatment of water which is used in the manufacture of fertilizers, is untenable. So far as supplies to the sister concerns is concerned, the Notification benefits would not, however, be admissible unless Chapter X procedures were followed by the appellants. The Board accordingly directs that the orders demandi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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