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<h1>Court rules trichloroethylene excisable for barrel cleaning, reduces penalties, allows Modvat credit.</h1> The court held that trichloroethylene used for cleaning barrels was excisable. Appellants were liable for duty on trichloroethylene but allowed Modvat ... Trichloroethylene - Excisability - Penalty The appeal involved whether trichloroethylene used for cleaning barrels was excisable. Trichloroethylene was found to be stable and usable as a dry cleaning agent. Appellants were held liable for duty on trichloroethylene and allowed Modvat credit. Company's penalty reduced to Rs. 15,000, and penalty on Sr. Vice President set aside.