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The above clarification would also apply to capital goods covered under other annexures to this notification and under annexures to notification No. 22/2003-C.E. dated 31.03.2003 as amended.
I am directed to invite your attention to Board’s Circular No. 44/89-CX.3, dated 19.7.1989, wherein the field formations were instructed that no central excise duty is to be paid on prilled ammonium nitrate obtained from melt ammonium nitrate, and that no modvat of such duty, even if paid is to be allowed, in pursuance of Tribunal’s order in case of M/s. Anil Chemicals Pvt. Ltd. [1985 (21) ELT.889(T)].
