Coromandel Fertilizers Limited vs Union Of India And Ors on 17 August, 1984
Equivalent citations: 1984 AIR 1772, 1985 SCR (1) 523, AIR 1984 SUPREME ... Bench: Amarendra Nath Sen , P.N. Bhagwati , R.S. Pathak
PETITIONER:
COROMANDEL FERTILIZERS LIMITED
Vs.
RESPONDENT:
UNION OF INDIA AND ORS.
DATE OF JUDGMENT
value of by-product namely sulphuric acid which was cleared to
fertilizer plants under exemption in terms of the bonds executed by the
fertilizer plants ... duty to various
industries. Some quantities of sulphuric acid are sold to
fertilizer plants in terms of notification No. 6/2002-CE on the
execution
Gujarat Narmada Valley Fertilizers Co. ... vs C.C.E. on 30 August, 1994
Equivalent citations: 1995ECR553(TRI.-DELHI), 1994(74)ELT109(TRI-DEL)
ORDER ... payment of duty as "Feed Stock" in the manufacture of fertilizers in terms of Notification No. 75/84-CE., dated
Gujarat State Fertilizers Co vs Collector Of Central Excise on 28 February, 1997
Equivalent citations: AIR 1997 SUPREME COURT ... Bench: S.P. Bharucha , S.B. Majmudar
PETITIONER:
M/S. GUJARAT STATE FERTILIZERS CO.
Vs.
RESPONDENT:
COLLECTOR OF CENTRAL EXCISE
DATE OF JUDGMENT
Madras Fertilizers Ltd. vs Assistant Collector Of Central Excise, ... on 20 January, 1994
Equivalent citations: 1994(69)ELT625(SC), JT1994(1)SC150, 1994(1)SCALE173 ... Schedule to the Central Excise and Salt Act, 1944 levied duty on fertilizers at the rate of 15 per cent ad valorem. The Tariff item
Gujarat State Fertilizers Co. Ltd. And ... vs Union Of India (Uoi) And Ors. on 11 February, 1988
Equivalent citations: 1989(20)ECC129, (1988)1GLR516
Author
Gujarat State Fertilizers And ... vs C.C.E. on 31 March, 1999
Equivalent citations: 2000(117)ELT353(TRI-DEL)
ORDER
Jyoti Balasundaram, Member
Deepak Fertilizers & Petrochemicals ... vs Commissioner Of Central Excise, ... on 25 June, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH ... Whether Order is to be circulated to the Departmental: Yes
authorities?
=======================================================
Deepak Fertilizers & Petrochemicals Corporation Ltd.
:
Appellants
VS
Commissioner of Central Excise, Belapur
:
Respondent
Commissioner of Central Excise, Vadodara …..Appellant
Versus
Gujarat Narmada Valley Fertilizers
Company Ltd. …..Respondent
J U D G M E N T
Madan B. Lokur ... steam so generated is
utilized to generate electricity for the manufacture of fertilizer which is
exempt from excise duty. According to the assessee
whereas according to the assessee it falls under CSH 3105.00
2
(other fertilizers). By the impugned judgment dated 26.2.07,
CESTAT has accepted the contention ... granted registration to the
assessee's product(s) as "fertilizer" in terms of Section 2(h) of
the Fertiliser (Control) Order