HORDILLIA CHEMICALS LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners manufacture, inter alia, Cumene, the chemical name whereof is Iso-Propyl Benzene. The petitioners are the only manufacturers of Cumene in India. They use Cumene for the manufacture of Phenol and Acetone in the factory in which they make it.

(2.) The petitioners are entitled to and received the benefit of an exemption notification dated 21st December 1967 issed in exercise of the powers conferred by Rule 8 of the Central Excise Rules, 1944. The notification reads thus :

(3.) That the petitioners are a refinery is borne out by a photostat copy of the order in that behalf (which is ordered and marked Ex-A).