https://www.taxtmi.com/caselaws?id=72726 Benzene used in the manufacture of B.H.C. technical was considered for exemption under Notification No. 276/67 on the footing that B.H.C. technical and its formulations were used as insecticides and pesticides, so the input could fall within the notification. One view also held that the objection based on procurement from a declared refinery could not be raised against the appellants without giving them an opportunity to respond. The contrary view treated the exemption claim as belonging to the manufacturer of benzene, not the buyer, and therefore denied the appellants entitlement to refund or concession under the notification. The text records differing views on entitlement to exemption and refund. en-us Thu, 21 Feb 1985 00:00:00 +0530 Tue, 24 May 2011 16:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72726 Benzene used in the manufacture of B.H.C. technical was considered for exemption under Notification No. 276/67 on the footing that B.H.C. technical and its formulations were used as insecticides and pesticides, so the input could fall within the notification. One view also held that the objection based on procurement from a declared refinery could not be raised against the appellants without giving them an opportunity to respond. The contrary view treated the exemption claim as belonging to the manufacturer of benzene, not the buyer, and therefore denied the appellants entitlement to refund or concession under the notification. The text records differing views on entitlement to exemption and refund. Case-Laws Central Excise Thu, 21 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72726