evidence: The Government of India has also notified the New Urea Policy (NUP) – 2015 on 25th May, 2015 for existing gas based urea units with the objective of maximizing indigenous urea production; promoting energy efficiency in urea production; and rationalizing subsidy burden on the Government. NUP-2015 has led to additional production of approximately 20 LMT as compared to 2014-15, from the existing gas based urea plants and the total production of urea during the year 2015-16 was 244.75 LMT, i.e. the highest ever urea production in the country. The indigenous urea production for the years 2016-17, 2017-18 & 2018-19 was 242.01 LMT, 240.23 LMT & 240 LMT respectively which is significantly higher than the production in 2014-15. [...] Based on CCEA decision, vide notification dated 25th May,2015 Department of Fertilizers had made it mandatory for all the domestic producers of urea to produce 100% as Neem Coated Urea, with the objective of promoting the balanced use of fertilizers. Entire quantity of indigenously produced urea and imported urea is being neem coated w.e.f 1st September, 2015 and w.e.f 1st December, 2015 respectively. [...] The Department of fertilizers has also implemented Direct Benefit Transfer (DBT) System across all States/UTs w.e.f. March, 2018. Under the DBT system, 100% subsidy on various fertilizer grades is released to the fertilizer companies, on the basis of actual sales made by the retailers to the beneficiaries through Point of Sale (PoS) devices installed at each retailer shop and the beneficiaries are identified through Aadhaar Card, Kisan Credit Card, Voter Identity Card etc.