In item 25 of this numberification there was companyplete exemption from duty in relation to furnace oil if it was intended for use as feed stock in the manufacture of fertilizers, Under Entry 26 duty of furnace oil was payable at Rs.
The Gujarat Narmada Valley Fertilizers Co. Ltd. had applied in 1983 for a licence in Form L6 so as to obtain without payment of duty excisable goods, namely, LSHS which was to be used for the industrial process of manufacture of fertilizers.
27.13 of the said Schedule.
70 oils obtained from bituminous per minerals, including heavy tonne petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No.
Residues of petroleum oils or of NIL oils obtained from bituminous minerals, including heavy petroleum stock, low sulphur heavy stock and other residual fuel oils falling under heading No.
2001 1 SCR 447 The Judgment of the Court was delivered by KIRPAL, J. Civil Appeal Nos.
After show cause numberice had been issued and reply received, the appellants were asked to pay duty on the basis that they were number entitled to the benefit of the first two numberifications inasmuch as that part of LSHS which had been used for producing steam would number be regarded as having been used as feed stock.
27.13 of the said Schedule.
The appellants manufacture fertilizers, In the manufacture thereof apart from other items they also use Low Sulphur Heavy Stock hereinafter referred to as LSHS which is regarded as heavy petroleum stock in respect of which exemption numberifications have been issued.
75/1984 which after amendment inter alia related to furnace oil.
Interpretation of the exemption numberifications relating to heavy petroleum stock is for companysideration in these appeals.
The revenue did number accept this companytention.
Appeal to the CEGAT being unsuccessful, the present appeals have arisen.
2448/92 arid 9122/1994.
In the said application, it was stated that 30,000 metric tonnes of LSHS was to be used as feed stock per month.
The application also gave the manner of manufacture and it was inter alia staled that Ammonia was manufactured using furnace oil arid LSHS as feed stock alongwith oxygen and steam by employing partial oxidation process.
