https://www.taxtmi.com/caselaws?id=51381 Ethylene and propylene manufactured and used within the same factory for further manufacture of final products remained eligible for exemption under Notification No. 217/86-C.E. The notification covered specified goods manufactured in the factory and used within the factory, or by the same manufacturer, in or in relation to manufacture of the final products. The inevitable emergence of ethane and methane during the cracking process did not alter the intended use of the exempted goods, and their incidental appearance was not a valid basis to deny the benefit where the goods themselves were used for the exempt purpose. en-us Mon, 20 May 2002 00:00:00 +0530 Fri, 24 Sep 2010 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51381 Ethylene and propylene manufactured and used within the same factory for further manufacture of final products remained eligible for exemption under Notification No. 217/86-C.E. The notification covered specified goods manufactured in the factory and used within the factory, or by the same manufacturer, in or in relation to manufacture of the final products. The inevitable emergence of ethane and methane during the cracking process did not alter the intended use of the exempted goods, and their incidental appearance was not a valid basis to deny the benefit where the goods themselves were used for the exempt purpose. Case-Laws Central Excise Mon, 20 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51381