2002 (5) TMI 128

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..... s 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 within the factory of production or of the same manufacturer "in or in rel .....

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..... 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 used to the extent of their manufacturing have rightly been denied the exe .....

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..... t the appellant utilised indeed, it appears, in any technology the emergence of ethane and methane was inevitable. Hence, while it is no doubt correct to say that the ethylene and propylene have been used in or in relation to the manufacture of ethane and methane, the identical quantity of the same goods has simultaneously been used in the manufacture of ethylene and propylene. The emergence of et .....

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