1999 (6) TMI 80 - AT - Central Excise

Summary

The appellants appealed against the Order-in-Appeal denying benefit of Notification No. 81/75-C.E. for sulphuric acid used in cooling towers. Tribunal allowed benefit based on earlier decision, stating sulphuric acid used in ammonia and urea plants qualifies for exemption under the notification. Impugned order set aside, appeal allowed.