that Ammonium Nitrate has various grades and uses and the fertilizer grade of Ammonium Nitrate is not explosive. Ammonium Nitrate (melt) was exclusively used ... Ammonium Nitrate (melt) and the Ammonium Nitrate (melt) was ultimately used for Ammonium Nitrate (melt). In support of his argument that Ammonium Nitrate (melt) produced
that duty paid 75% concentrated ammonium nitrate melt is processed and converted into prilled ammonium nitrate. The ammonium nitrate melt cannot be used as such ... different. The unprilled ammonium nitrate was still ammonium nitrate and could still detonate. On the other hand, the prilled ammonium nitrate if affected by moisture
ammonium nitrate prills and 6% fuel oil (ANFO). Slurry blasting agents (SBA) are based on thickened or gelatinized ammonium nitrate slurries sensitized with TNT other ... Controller of Explosives. We observe that the license Issued to the appellants is for non cap sensitive explosive consisting of ammonium nitrate
that "Fertilizer Institute states that the fertilizer grade of Ammonium Nitrate is not explosive." The uses of the Ammonium Nitrate have been stated ... catalyst". It, therefore, follows from the above that Ammonium Nitrate which is used as explosives is not of fertilizer grade but is a separate
appellants purchased duty paid prilled Ammonium nitrate assessable under Tariff Heading 68, and mixed 100 units of Ammonium Nitrate with 6 units of furnace ... prepared explosive.
4. We observe that it is not disputed that the appellants use the explosive grade Ammonium Nitrate prills and mix there with small
Nitrate by soil microorganism. These properties make Ammonium Nitrate
a popular choice for Vegetable Growers. Animal farmers use Ammonium
Nitrate for pasture and hay fertilization ... since
highly explosive. It serves as an important component in explosive
mixtures used for mining, quarrying and civil construction etc.
Ammonium Nitrate is made
adjudicating authority denied Cenvat credit on inputs namely explosives, ammonium nitrate and detonators etc., used in the mines outside the factory premises. Commissioner (Appeals
order of the original authority disallowing Modvat credit on High Explosives/Ammonium Nitrate to the extent of Rs. 2,39,459/- and imposition of penalty ... July, 2004, the appellant availed credit of duty-paid on High Explosives/Ammonium Nitrate to the extent of Rs. 2,39,449/- which were used
case is whether the Cenvat credit is admissible in respect of explosives, Ammonium Nitrate and Detonators, which are used in mines for blasting/fragmenting
granting Modvat benefit to the respondent therein in respect of high explosives (Ammonium nitrate) used by the respondent in mining operations for blasting lime stone
