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of <h1>Appeal Allowed: Duty Set-Off for Ethyl Chloride Manufacturing Upheld</h1> <h3>IN RE: M/s. STANDARD ALKALI CHEMICAL DIVISION, THANE</h3> IN RE: M/s. STANDARD ALKALI CHEMICAL DIVISION, THANE - 1982 (10) E.L.T. 347 (Collr. Appl.) Title: Collector of Central Excise (Appeals), Bombay - 1981 (4) TMI 265Summary: 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.
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