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1996 (7) TMI 147 - SC - Central ExciseWhether assessee liable for exemption Notification (No. 187 of 1961), dated 23rd December, 1961 ? Held that:- There can be no doubt that the raw naphtha that was fed by SAIL into its plant was for the purpose and with the intention of manufacturing fertiliser and that it was only because of supervening circumstances, namely, the low, uncertain and fluctuating availability of power, that the reformed gas produced during the interim stage of manufacture had to be vented out. The benefit of the exemption notification is, therefore, available to SAIL in regard to the raw naphtha that it utilised in its plant for the manufacture of fertiliser but which, for reasons over which it had no control, did not, in fact, result in the manufacture of fertiliser but had, at the interim stage of reformed gas, to be vented out. In the result, the appeals are allowed and the judgments and orders of the Tribunal under appeal are set aside.
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