lock of the said godown from
which 28 kattas of ammonium nitrate were recovered. It was also
clear from the evidence of Chetandass Rawatani ... carry by
the other accused persons.
c) The alleged recovery of ammonium nitrate from the custody of
accused, Chandra Prakash, either at the instance
appeals, is engaged in the manufacture and
sale of industrial explosives. Ammonium nitrate is a major raw material for
the manufacture of explosives ... arrangement under the agreement, it was agreed that
FCIL would supply ammonium nitrate to IEL and against this supply, IEL
would supply explosives
payments for acquisition of know-how relating to the manufacture of Ammonium Nitrate for use in its business. The relevant agreements were entered into ... embarked upon the setting up of the plant for manufacture of Ammonium Nitrate, the same was during the course of carrying on the existing business
having purchased VBC's plant for manufacturing nitric acid and ammonium nitrate situated at Ponnada Srikakulam District, Andhra Pradesh.
(ii) The second issue relates ... engaged in business of manufacturing and trading of nitric acid and ammonium nitrate, had filed its return for asst. yr. 2001-02 declaring a loss
petitioner is a Partnership Firm and is
engaged in trading of Ammonium Nitrate, for which
the petitioner has obtained registration under
the Gujarat Value Added ... additional tax.
The petitioner, accordingly, used to classify
Ammonium Nitrate under such Entry. With effect
from 01.08.2009, such Entry was deleted and the
assessee started
Ammonia and subsequently used that Ammonia in the manufacture of Ammonium Nitrate (Prilled) during the period from ... wilfully suppressed the quantity of Ammonia used in the manufacture of Ammonium Nitrate (Prilled) by not showing it properly in the records, which
Hazard.
"Although ammonium salts of strong acids tend generally to lose ammonia and become slightly acid on storage, ammonium nitrate is considered a very ... Oppau, Germany (31) in 1921 when 4500 tons of ammonium sulfate-ammonium nitrate mixture detonated with tremendous destructive force. Caretul investigation of conditions preceding
appellants manufacture explosives from ammonium
nitrate melt 80% at a plant in Rourkela, Orissa. The side
ammonium nitrate is purchase form SAIL, which also ... 1969) was
issued by the Central Government exempting ammonium nitrate
from the whole of the exercise duty leaviable thereon if it
was intended
bags. The small plastic bags had the inscription “imported
coated drilled ammonium nitrate” and “net weight 50 kilograms” printed on
them. 200 such small bags ... container. The aforesaid bags contained in all, 10,000 kgs of
ammonium nitrate. The aforesaid ammonium nitrate was taken into
possession. Two samples
KB3627 was
searched by the police. During search, 320 bags of
Ammonium Nitrate were seized vide seizure memo dated
09.04.09. Relevant documents of registration, permit ... counsel
appearing on behalf of the petitioner that the substance,
namely, Ammonium Nitrate was not the explosive
substance on 09.04.2009 as defined under the Explosive
