1981 (4) TMI 265 - Commissioner - Central Excise

Summary

Title: Collector of Central Excise (Appeals), Bombay - 1981 (4) TMI 265

Summary: The appellants manufacture 'ETHYL CHLORIDE' using 'ALUMINIUM CHLORIDE', 'DICHLOROETHANE', and 'STEAM'. Their request for duty set-off was initially rejected, but the Collector (Appeals) allowed the appeal, stating that duty set-off is permissible as long as the goods are used in the manufacture of the finished product, irrespective of whether they constitute a component part of the finished product. The appeal was allowed.