9911796707
TMI Blog1981 (4) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... ls)] - Amongst other things, the appellants manufacture `ETHYL CHLORIDE' - for which they require 'ALUMINIUM CHLORIDE', `DICHLOROETHANE', & 'STEAM'. The appellants had requested for set-off of duty paid on these vide Notification No. 178/77-C.E., dated 18-6-1977. However, their request has been rejected on the ground that these products do not "constitute the component of the finished product, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of the excisable goods; (b) That on the earlier occasions, set-off duty claimed was twice approved by the Assistant Collector, Central Excise, Division-II, Thane on 20-11-1977 and 20-1-1978 in respect of two Classification Lists dated 30-9-1977 and 13-1-1978 respectively. Since there was no change in the law, it is not understood as to why their claim in their Classification List da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omponent part of the finished products. In the Notification under consideration, the latter set of expressions have been used. Thus, so long as any duty paid goods (following up under Item 68) has been used for the manufacture' of a finished product, regardless whether this constitutes a component part of the finished product or not, a manufacturer shall be entitled for the set-off of duty. Accord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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