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1997 (3) TMI 103 - SC - Central ExciseWhether the appellant has not violated any term of the notification No. 27/89-C.E., dated 1-3-1989? Held that:- Under this notification pyrolysis gasolene which falls under Chapter 27 is produced in the appellant's factory and it is utilised for the manufacture of goods. As such it would be exempt from the whole of the duty of excise leviable thereon assuming that any duty of excise is leviable on it. Therefore, we fail to see how any duty of excise can be levied on any part of pyrolysis gasolene manufactured in the factory of the appellant. Pyrolysis gasolene being an intermediate product which is produced in the factory of the appellant, and it being utilised for the manufacture of other goods, it would be totally exempt from payment of excise duty under the second exemption notification. The appeal is, therefore, allowed. The appellant is not liable to pay any duty of excise on pyrolysis gasolene. The impugned order of Tribunal is, therefore, set aside.
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