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TMI Blog2008 (8) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 - N.P. Gupta and Kishan Swaroop Chaudhari, JJ. S/Shri Rishabh Sancheti for V.K. Mathur, for the Appellant. Shri Dinesh Mehta, for the Respondent. [Judgment per : N.P. Gupta (By the Court)]. - This appeal is by the Revenue against the judgment of the Tribunal dated 28-10-2004 [2005 (192) E.L.T. 768 (Tri.-Del.)], accepting the appeal of the assessee, and holding, that the assessee is entitled to the exemption under notification No. 81 of 1975 dated 22-3-1975, as clarified vide clarification dated 12-12-1986. The appeal was admitted by framing the following substantial question of law, vide order dated 9-1-2007:- "Whether the benefit of Notification No. 81/75 dated 22-3-1975 was available to the assessee who had used Sulphur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat under a contract, they were supplying the total quantity of phosphoric acid to IFFCO, who in turn was using it in the manufacture of fertilizers, and as such, they are entitled to exemption of duty on sulphuric acid, used in the manufacture of phosphoric acid, which was ultimately used by IFFCO, under Notification No. 81/75, which exempts "Sulphuric Acid intended for use into manufacture of fertilizers". It was also contended, that the notification does not specifically provide, that the factory which produces sulphuric acid, and intends to use it in the manufacture of fertilizers, should himself produce the fertilizers also, rather the 2nd proviso to the said Notification provides, that the factory of production of sulphuric acid and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, sulphuric acid would be entitled to the benefit of notification No. 81/75 so long as it is established, that the sulphuric acid has been used in the manufacture of fertilizers, but these clarifications do not cover the issue of the case in hand, being as to whether the sulphuric acid which is used in the manufacture of phosphoric acid is entitled to exemption under Notification No. 81/75, when the phosphoric acid has been cleared as final product on payment of duty, and then sold out to 3rd party, claiming, or even proving, that the 3rd party has used the phosphoric acid, for the manufacture of fertilizers, and it was held that the answer to this is clearly in negative, as what has been cleared is phosphoric acid, to which Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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