https://www.taxtmi.com/caselaws?id=85078 Modvat credit on sulphuric acid used in manufacture could not be denied merely because part of the input emerged as spent sulphuric acid after processing; the decisive test was whether the input had been put to use in manufacture, not whether it was fully exhausted or remained in altered form. The commentary also notes that an appellate authority cannot travel beyond the original disallowance order and classify spent sulphuric acid where no separate duty demand or classification issue was raised in the adjudication. Any fresh demand on that product would require separate proceedings. en-us Fri, 01 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85078 Modvat credit on sulphuric acid used in manufacture could not be denied merely because part of the input emerged as spent sulphuric acid after processing; the decisive test was whether the input had been put to use in manufacture, not whether it was fully exhausted or remained in altered form. The commentary also notes that an appellate authority cannot travel beyond the original disallowance order and classify spent sulphuric acid where no separate duty demand or classification issue was raised in the adjudication. Any fresh demand on that product would require separate proceedings. Case-Laws Central Excise Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85078