2002 (5) TMI 128

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....Shankar, Member (T)]. - The question for consideration in this appeal is the eligibility of ethylene and propylene manufactured by the appellant, and used in its factory in the further manufacture of the same goods, to the benefit of exemption contained in notification 217/86. The notification exempts goods, specified in column 2 of the Table annexed to it, manufactured in its factory and used wit....

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....e, ethane, methane and other substances emerge. The emergence of ethane and methane is inevitable. Since it only emerges in the manufacture of other substances, which are specified in column 3 of the table, their emergence should not by itself justify denial of the benefit. 3. The departmental representative contends that ethane and methane clearly being unspecified final products, the inputs u....