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<h1>Modvat credit allowed for sulphuric acid in tail gas treatment plant</h1> <h3>COMMISSIONER OF C. EX., VISAKHAPATNAM-I Versus HINDUSTAN ZINC LTD.</h3> COMMISSIONER OF C. EX., VISAKHAPATNAM-I Versus HINDUSTAN ZINC LTD. - 2005 (191) E.L.T. 722 (Tri. - Bang.) The judgment by the Appellate Tribunal CESTAT, Bangalore addressed the admissibility of Modvat credit on sulphuric acid used in tail gas treatment (TGT) plant for treating effluent gases. Referring to a previous case, the Tribunal upheld that the TGT plant is used in the manufacture of final products, zinc/cadmium/lead, and approved the extension of Modvat credit by the Commissioner (Appeals), rejecting the Revenue's appeals.