https://www.taxtmi.com/caselaws?id=85483 Modvat credit on duty-paid sulphuric acid used in manufacturing acid slurry could not be denied merely because spent sulphuric acid emerged as a by-product. The liberal scope of Rule 57A of the Central Excise Rules, 1944 treated "used" input as distinct from complete consumption, so credit remained admissible where the input was actually employed in production and no excess or ineligible use was shown. On that reasoning, recovery of the credit was not sustainable and the assessee's entitlement was upheld. en-us Mon, 03 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 12:54:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85483 Modvat credit on duty-paid sulphuric acid used in manufacturing acid slurry could not be denied merely because spent sulphuric acid emerged as a by-product. The liberal scope of Rule 57A of the Central Excise Rules, 1944 treated "used" input as distinct from complete consumption, so credit remained admissible where the input was actually employed in production and no excess or ineligible use was shown. On that reasoning, recovery of the credit was not sustainable and the assessee's entitlement was upheld. Case-Laws Central Excise Mon, 03 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85483