End-use verification now required for excise exemptions when goods are shown to be used for the intended purpose. End-use verification is required under Notification No. 75/84-C.E. for benzene, toluene and related goods exempted for manufacture of solvents, diluents and thinners because the 1984 proviso conditions exemption on proof to the satisfaction of an officer not below Assistant Collector that such goods are used for the intended use, distinguishing it from the earlier 1973 wording which referred to intended use.