Gujarat State Fertilizers And ... vs Vadodara-I on 28 February, 2020
In
this case, the Tribunal, while following the earlier decisions in the cases of Fertilizer
Corporation of India Limited v. C.C.E., Patna reported in [1987 (30) E.L.T. 507] and C.C.E.,
Patna v. Hindustan Fertiliser Corporation reported in [1996 (85) E.L.T. 187] held that
sulphuric acid used in the fertiliser plant is eligible for the benefit of Notification No.
81/75-C.E."