https://www.taxtmi.com/caselaws?id=45853 An exemption notification for benzene, toluene and xylene applied only on proof to the satisfaction of the Assistant Collector that the goods were used for the specified intended purpose. Where the goods were used outside the factory of production, compliance with Chapter X of the Central Excise Rules, 1944 was required. A mere claim of intended use, or possession of a licence alone, was insufficient; the assessee had to produce the user certificate or other evidence of actual end use for manufacture of the specified products before the benefit could be claimed. en-us Thu, 11 Jan 2001 00:00:00 +0530 Wed, 14 Jul 2010 12:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45853 An exemption notification for benzene, toluene and xylene applied only on proof to the satisfaction of the Assistant Collector that the goods were used for the specified intended purpose. Where the goods were used outside the factory of production, compliance with Chapter X of the Central Excise Rules, 1944 was required. A mere claim of intended use, or possession of a licence alone, was insufficient; the assessee had to produce the user certificate or other evidence of actual end use for manufacture of the specified products before the benefit could be claimed. Case-Laws Central Excise Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45853