2001 (1) TMI 86

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....ppeal is to the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which had come to the conclusion that the respondent was entitled to the benefit of an exemption notification dated 1st March, 1984 insofar as it related to manufacture of the goods described therein. 2.It is not in dispute that the respondent does not itself manufacture Benzene, Toluene and Xylene but....

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....ion in such case shall be subject to the following conditions, namely : - (i) that it is proved to the satisfaction of an Officer not below the rank of the Assistant Collector of Central Excise that such goods are used for the intended use specified in column (5) of the said Table; and (ii) where such use is elsewhere than in the factory of production; the procedure set out in Chapter X of t....

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....sion that the notification of 1st March, 1984 was similar to the earlier notification of exemption of 1973 relevant portion of which was as under : - "an officer not below the rank of Assistant Collector of Central Excise is satisfied that the Motor Spirit is intended for use as solvent or diluent or thinner for the manufacture of paints, varnishes, lacquers and allied materials or for use in p....

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....at the Assistant Collector of Central Excise had to be satisfied, on proof being adduced, that the goods mentioned in the said notification were such goods that are used for the intended use specified in column (5). The intended use specified in column (5) of Benzene, Toluene and Xylene was inter alia for use as solvent or diluent or thinner for the manufacture of paints, varnishes, lacquers and a....