https://www.taxtmi.com/caselaws?id=165737 Where a notification grants set-off for duty-paid goods "used in the manufacture" of excisable goods, eligibility does not depend on the inputs becoming part of the finished product. The distinction from wording such as "manufactured from" is material, because the broader expression covers catalysts, solvents, and other process materials used in manufacture even if they do not form a constituent component. On that construction, duty-paid Item 68 goods remained eligible for set-off, the rejection of the claim was unsustainable, and the appeal succeeded. en-us Mon, 06 Apr 1981 00:00:00 +0530 Fri, 08 Aug 2014 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165737 Where a notification grants set-off for duty-paid goods "used in the manufacture" of excisable goods, eligibility does not depend on the inputs becoming part of the finished product. The distinction from wording such as "manufactured from" is material, because the broader expression covers catalysts, solvents, and other process materials used in manufacture even if they do not form a constituent component. On that construction, duty-paid Item 68 goods remained eligible for set-off, the rejection of the claim was unsustainable, and the appeal succeeded. Case-Laws Central Excise Mon, 06 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165737