1996 (6) TMI 237 - AT - Central Excise

Summary

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.