https://www.taxtmi.com/caselaws?id=41146 An exemption notification must be construed on its plain language, and the phrase "used in the manufacture" may extend to material used indirectly in the manufacturing process where the text does not require direct incorporation into the final product. On that construction, ethylene gas used as a refrigerant to obtain the low temperature necessary for separation and removal of hydrogen chloride was treated as use in manufacture, even though the gas did not become part of the finished chemicals. The gas was therefore regarded as eligible for exemption under Notification No. 276/67-C.E. en-us Mon, 13 Nov 1978 00:00:00 +0530 Fri, 21 May 2010 12:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41146 An exemption notification must be construed on its plain language, and the phrase "used in the manufacture" may extend to material used indirectly in the manufacturing process where the text does not require direct incorporation into the final product. On that construction, ethylene gas used as a refrigerant to obtain the low temperature necessary for separation and removal of hydrogen chloride was treated as use in manufacture, even though the gas did not become part of the finished chemicals. The gas was therefore regarded as eligible for exemption under Notification No. 276/67-C.E. Case-Laws Central Excise Mon, 13 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41146