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2008 (8) TMI 267 - HC - Central ExciseAssessee had used Sulphuric acid captively in the manufacture of phosphoric acid which was later on cleared on payment of duty to M/s. IFFCO - Notification No. 81/75 provides exemption to Sulphuric Acid used in the manufacture of fertilizer - since the assessee is manufacturing sulphuric acid, which was later on converted into phosphoric acid, and same was cleared for manufacture of fertilizer, the entire quantity of sulphuric acid, is used in manufacture of fertilizer – therefore, assessee is entitled to the exemption u/not. 81 of 1975 as clarified vide clarification dated 12-12-1986
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