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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tribunal Allows Modvat Credit for Phosphoric Acid in Sugar Manufacturing</h1> The Tribunal upheld the appeal, allowing Modvat credit for phosphoric acid used in sugar manufacturing as it was deemed essential for sugar purification. ... Modvat The judgment deals with the availability of Modvat credit on phosphoric acid used in sugar manufacturing. The appellant availed credit, but it was challenged. The Collector (Appeals) allowed the appeal based on a precedent. The appellant argued phosphoric acid is not essential. The Tribunal upheld the appeal, stating phosphoric acid is necessary for sugar purification, thus allowing Modvat credit. The appeal was dismissed.

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