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<h1>CEGAT ruling: Spent sulphuric acid excisable under Chapter 28.07, Modvat credit non-reversible</h1> The Appellate Tribunal CEGAT, New Delhi held that spent sulphuric acid is excisable and classifiable under Chapter Heading 28.07. Modvat credit on inputs ... Classification The Appellate Tribunal CEGAT, New Delhi held that spent sulphuric acid is excisable and classifiable under Chapter Heading 28.07. Modvat credit on inputs used in its manufacture is not reversible. The appeal was disposed of accordingly.
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