THE 31ST DAY OF JULY, 1996 Present Honble Mr. Justice S.P. Bharucha Honble Mr. Justice K.T. Thomas N. Salve, Sr.
the ammonia used for the purpose companyld number be said to be used in the manufacture of fertilizers.
The view of the Collector, in so far as the effluent treatment plant was companycerned, was upheld.
The Tribunal held that ammonia was used for the maintenance of the plant and equipment for testing and companymissioning the plant and companyld number be said to be utilised in manufacture.
and K.J. Johan, Adv.
Emphasis was laid, and rightly, by learned companynsel for the appellant on the phraseology used in the Exemption Notification.
with him for the appellant.
Joseph Vellappally.
By an Exemption Notification No.
V. Collector Central Excise, Ahmedabad J U D G M E N T BHARUCHA, J These are appeals against orders of the Customs, Excise and Gold Control Appellate Tribunal New Delhi.
5437 of 1990 and January 1983 to April, 1984 in Civil Appeal Nos.
A.D.N. Rao and P.Parmeswaram, Advs.
with him for the respondent.
5941 43 of 1990.
J U D G M E N T The following judgment of the Court was delivered Indian Farmer Fertiliser Cooperative Limited.
Similarly, the purpose of the water treatment being essential for the protection of the boiler and other process equipment from companyrosion, formation of scales, etc.,
The Periods involved in the appeals are 1st April, 1974 to 31st December, 1982 in Civil Appeal No.
The excise authorities and the appellants filed appeals before the Tribunal.
