Refinery exemption for methane extended to integrated production activity where prior ruling had already settled the issue.

Methane manufactured and used within the appellant's premises was held eligible for exemption under Notification No. 276/67-C.E. because the premises had been declared a refinery for raw naphtha. The Tribunal applied its earlier decision in the appellant's own case and treated that ruling as settling the issue. It concluded that the refinery declaration covered the integrated production activity, so methane generated in that operation fell within the exemption and denial of the benefit was unsustainable.

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Issues: Whether methane manufactured and used within the appellant's premises was eligible for exemption under Notification No. 276/67-C.E. on the footing that the premises had been declared a refinery in relation to raw naphtha.

Analysis: The Tribunal followed its earlier decision in the appellant's own case and held that the declaration of the premises as a refinery for raw naphtha covered the appellant's integrated production activity. Since methane was one of the products generated in the course of that refinery-based operation, the benefit of the exemption notification was available. The prior order in the appellant's case was treated as settling the issue.

Conclusion: The exemption claim for methane was accepted and the denial of benefit was unsustainable.

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