https://www.taxtmi.com/caselaws?id=82075 Spent sulphuric acid emerging as a by-product in the manufacture of nitrobenzene and acid slurry was held not to answer the common parlance meaning of sulphuric acid under Chapter 28 because it contained only about 51% to 60% acid and lacked the characteristics of commercial sulphuric acid. As a distinct residue or by-product, and being sold and used as a separate chemical in fertilizer manufacture, it was classified under Heading 3823.00 as a chemical product. On the Modvat issue, credit on duty-paid sulphuric acid input could not be curtailed or reversed merely because only part of the input was chemically consumed in the sulphonation reaction; the assessee remained entitled to the credit. en-us Fri, 18 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82075 Spent sulphuric acid emerging as a by-product in the manufacture of nitrobenzene and acid slurry was held not to answer the common parlance meaning of sulphuric acid under Chapter 28 because it contained only about 51% to 60% acid and lacked the characteristics of commercial sulphuric acid. As a distinct residue or by-product, and being sold and used as a separate chemical in fertilizer manufacture, it was classified under Heading 3823.00 as a chemical product. On the Modvat issue, credit on duty-paid sulphuric acid input could not be curtailed or reversed merely because only part of the input was chemically consumed in the sulphonation reaction; the assessee remained entitled to the credit. Case-Laws Central Excise Fri, 18 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82075