https://www.taxtmi.com/caselaws?id=82610 The Tribunal allowed the appeals, directing the authorities to restore the modvat credit for phosphoric acid added to cane juice for the production of crystal sugar. The Tribunal found that phosphoric acid was essential for achieving the required quality of sugar, contrary to the Collector (Appeals)' view that it was not indispensable. Emphasizing the clarification purposes and quality enhancement provided by phosphoric acid, the Tribunal disagreed with the argument that sugar could be produced without its addition, citing technical opinions and industry references to support their decision. en-us Mon, 07 Jun 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82610 The Tribunal allowed the appeals, directing the authorities to restore the modvat credit for phosphoric acid added to cane juice for the production of crystal sugar. The Tribunal found that phosphoric acid was essential for achieving the required quality of sugar, contrary to the Collector (Appeals)' view that it was not indispensable. Emphasizing the clarification purposes and quality enhancement provided by phosphoric acid, the Tribunal disagreed with the argument that sugar could be produced without its addition, citing technical opinions and industry references to support their decision. Case-Laws Central Excise Mon, 07 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82610