https://www.taxtmi.com/caselaws?id=92389 Spent sulphuric acid was treated as classifiable under Chapter Heading 28.07 by following the Larger Bench view on the same product. Modvat credit taken on inputs used in its manufacture did not require reversal, consistent with the earlier binding decision on that issue. For duty demand under Rule 57-I as it stood before 6-10-1988, the Tribunal applied the principle that a rule cannot override the Act, so the applicable demand period was six months or five years, as the statute permitted. The discussion therefore confirms the operative classification, credit treatment, and limitation approach on these excise issues. en-us Wed, 11 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 13:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92389 Spent sulphuric acid was treated as classifiable under Chapter Heading 28.07 by following the Larger Bench view on the same product. Modvat credit taken on inputs used in its manufacture did not require reversal, consistent with the earlier binding decision on that issue. For duty demand under Rule 57-I as it stood before 6-10-1988, the Tribunal applied the principle that a rule cannot override the Act, so the applicable demand period was six months or five years, as the statute permitted. The discussion therefore confirms the operative classification, credit treatment, and limitation approach on these excise issues. Case-Laws Central Excise Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92389