2013 (4) TMI 723 - SCH - Central Excise

Credit on low Sulphur heavy stock (LSHS) used in the manufacture of steam which in turn was used for the manufacture of the final product namely fertilizer which was fully exempt from payment of excise duty.

Summary

The Supreme Court dismissed the case but granted the petitioner two more weeks to comply with the High Court's orders. (Case citation: 2013 (4) TMI 723 - SC)