https://www.taxtmi.com/caselaws?id=44539 Raw naphtha covered by an exemption notification remained eligible for concessional duty where it was intended for use in manufacturing listed products such as ethylene, propylene, benzene and toluene. The fact that pyrolysis gasolene emerged only as an inevitable intermediate product, and the residual quantity was later used to make petroleum resins not named in the notification, did not amount to diversion of the input to an unlisted commodity. The exemption scheme was also supported by the separate notification exempting Chapter 27 goods used within the factory for manufacture of other goods. Excise duty on pyrolysis gasolene was therefore not payable. en-us Wed, 05 Mar 1997 00:00:00 +0530 Sat, 05 Jul 2014 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44539 Raw naphtha covered by an exemption notification remained eligible for concessional duty where it was intended for use in manufacturing listed products such as ethylene, propylene, benzene and toluene. The fact that pyrolysis gasolene emerged only as an inevitable intermediate product, and the residual quantity was later used to make petroleum resins not named in the notification, did not amount to diversion of the input to an unlisted commodity. The exemption scheme was also supported by the separate notification exempting Chapter 27 goods used within the factory for manufacture of other goods. Excise duty on pyrolysis gasolene was therefore not payable. Case-Laws Central Excise Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44539