Modvat credit denied for caustic potash used to neutralise by product hydrogen fluoride; prior credits to be recovered. Modvat credit is not admissible for caustic potash flakes used to neutralise hydrogen fluoride produced as a by product in the manufacture of Linear Alky Benzene because the flakes are not used as an input in or in relation to the manufacture of LAB. The practice of permitting such credit must be discontinued immediately and recoveries effected where credit has been allowed; trade and field formations are to be notified.
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.
Modvat credit denied for caustic potash used to neutralise by product hydrogen fluoride; prior credits to be recovered.
Modvat credit is not admissible for caustic potash flakes used to neutralise hydrogen fluoride produced as a by product in the manufacture of Linear Alky Benzene because the flakes are not used as an input in or in relation to the manufacture of LAB. The practice of permitting such credit must be discontinued immediately and recoveries effected where credit has been allowed; trade and field formations are to be notified.
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