Ketones can be utilized by all, EXCEPT:

The ketone bodies are formed in the liver; but they are utilised by extrahepatic tissues. The hea muscle and renal coex prefer the ketone bodies glucose as fuel. Tissues like skeletal muscle and brain can also utilize the ketone bodies as alternate source of energy, if glucose is not available. Also Know: Site of ketone body synthesis is liver mitochondria. Primary ketone body is acetoacetate. Oxidation of ketone bodies yields 2 molecule of acetyl CoA. Ref: Textbook of Biochemistry By DM Vasudevan, 5th Ed Page 145