(4)In Case C-271/20note, the Court of Justice ruled that chemical energy stored in the raw material and released as heat during the combustion process is to be treated as a fuel for the purpose of free allocation. As such combustion processes release emissions other than greenhouse gases, it is appropriate to explicitly exclude the heat released during such combustion processes from free allocation under the fuel benchmark to ensure environmental integrity, in particular in view of the release of sulphur oxides during such combustion processes. Therefore, the use of the fuel benchmark should be restricted to combustion processes where the primary purpose is the generation of non-measurable heat.
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