Supreme Court of India
Commissioner of Central Excise, Mumbai v. Mis. National Organic Chemical Industries Limited
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From the headnote
Central Excise Tariff Act, 1985 - Chapter 27 & 29 - Notification no.217186 CE dt 02.04.1986 - Ethylene and 0 propylene - Exemption under Notification - Benefit of - Ethylene and propylene manufactured by cracking of naphtha - Emergence of ethane and methane - Inputs (Ethylene and · propylene) captively consumed and used as refrigerant in the factory in further manufacture of same goods - Denial of b exemption by Excise Department on the ground of production of ethane and methane as by-product in process of manufacturing ...,. Benefit of exemption allowed by tribunal - Interference with -
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