https://www.taxtmi.com/caselaws?id=92182 Spent sulphuric acid is treated as excisable goods liable to central excise duty and is classifiable under Chapter Heading 28.07. Modvat credit taken on inputs used to manufacture spent sulphuric acid is not required to be reversed. The applicable principle is that an authoritative Larger Bench determination on a product's excisability, tariff classification and input-credit consequences governs subsequent identical disputes. 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 liable to central excise duty and is classifiable under Chapter Heading 28.07. Modvat credit taken on inputs used to manufacture spent sulphuric acid is not required to be reversed. The applicable principle is that an authoritative Larger Bench determination on a product's excisability, tariff classification and input-credit consequences governs subsequent identical disputes. Case-Laws Central Excise Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92182