1981 (4) TMI 265

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....s)] - 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, afte....

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....facture 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 dat....