https://www.taxtmi.com/caselaws?id=92182 Spent sulphuric acid is treated as excisable goods and is classifiable under Chapter Heading 28.07, following the Larger Bench view already settling both questions. On Modvat, credit taken on inputs used in its manufacture is not required to be reversed, because the Larger Bench had negatived reversal in such cases. The note applies that authoritative ratio to identical subsequent disputes and records that duty, tariff classification, and credit consequences must follow the settled position. en-us Thu, 12 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 13:24:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92182 Spent sulphuric acid is treated as excisable goods and is classifiable under Chapter Heading 28.07, following the Larger Bench view already settling both questions. On Modvat, credit taken on inputs used in its manufacture is not required to be reversed, because the Larger Bench had negatived reversal in such cases. The note applies that authoritative ratio to identical subsequent disputes and records that duty, tariff classification, and credit consequences must follow the settled position. Case-Laws Central Excise Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92182