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TMI Blog2016 (4) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... of Dy. Secretary - Held that: - the Revenue’s claim that the imported goods are used for sulphuric acid plant and it is not a fertiliser plant. Such a submission is totally misdirected as it is common knowledge that for manufacture of fertilizer sulphuric acid is one of the prime raw material and is cost effective if produced within the plant wherein fertilizer is manufactured. It is not disputed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y under Notification No. 66/94-Cus., dated 1-3-1994 for the import of Steam Geared Turbine Alternator. The respondents claimed benefit of exemption Notification for the items imported as a part of renovation/modernization of the fertilizer plants and also provided a certificate from an officer not below the rank of Dy. Secretary in the Department of Fertiliser certifying that the scheme for renova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said clarification, held that the respondent is eligible for the benefit of the exemption Notification. The Revenue is aggrieved by such an order. 4. Revenue s grounds of appeal are that the first appellate authority in the earlier order has held that the goods were for sulphuric acid plant and sulphuric acid so produced would be used for captive consumption in the fertilizer plant and Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority has followed the direction of the Tribunal correctly. Secondly, we find that the Revenue s claim that the imported goods are used for sulphuric acid plant and it is not a fertiliser plant. Such a submission is totally misdirected as it is common knowledge that for manufacture of fertilizer sulphuric acid is one of the prime raw material and is cost effective if produced w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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