Spent sulphuric acid excisability and Modvat credit treatment follow the Larger Bench's settled classification and duty ratio.

Spent sulphuric acid is treated as excisable goods and is classifiable under Chapter Heading 28.07, following the Larger Bench view already settling both questions. On Modvat, credit taken on inputs used in its manufacture is not required to be reversed, because the Larger Bench had negatived reversal in such cases. The note applies that authoritative ratio to identical subsequent disputes and records that duty, tariff classification, and credit consequences must follow the settled position.

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Issues: (i) whether spent sulphuric acid is excisable and liable to central excise duty; (ii) whether spent sulphuric acid is classifiable under Chapter Heading 28.07; and (iii) whether Modvat credit taken on inputs used in the manufacture of spent sulphuric acid is reversible.

Issue (i): whether spent sulphuric acid is excisable and liable to central excise duty.

Analysis: The issue had already been decided by the Larger Bench, which held that spent sulphuric acid answers the description of goods and is dutiable.

Conclusion: The issue is decided against the assessee and in favour of Revenue.

Issue (ii): whether spent sulphuric acid is classifiable under Chapter Heading 28.07.

Analysis: The Larger Bench ruling had also settled the tariff entry applicable to spent sulphuric acid and held it classifiable under Chapter Heading 28.07.

Conclusion: The issue is decided against the assessee and in favour of Revenue.

Issue (iii): whether Modvat credit taken on inputs used in the manufacture of spent sulphuric acid is reversible.

Analysis: The Larger Bench had held that Modvat credit on the inputs used for manufacture of spent sulphuric acid is not required to be reversed.

Conclusion: The issue is decided in favour of the assessee.

Final Conclusion: The appeal was disposed of by applying the Larger Bench decision, with spent sulphuric acid held dutiable and classifiable under Chapter Heading 28.07, while reversal of Modvat credit was negatived.

Ratio Decidendi: Where a Larger Bench has authoritatively determined the excisability, classification, and credit consequences of a product, the same ratio governs subsequent identical disputes.

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