https://www.taxtmi.com/caselaws?id=92725 Spent acid was treated as a dutiable product classifiable under TH 28.07, so its clearances had to be included in aggregate clearances for computing eligibility under Notification No. 175/86. The Tribunal followed its Larger Bench ruling on classification and upheld the Revenue's position on inclusion for exemption-limit purposes. For duty computation, the adjudicating authority was required to take eligible Modvat credit on inputs used in manufacturing the final products, including spent acid, into account while working out the exact liability. en-us Fri, 27 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 16:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92725 Spent acid was treated as a dutiable product classifiable under TH 28.07, so its clearances had to be included in aggregate clearances for computing eligibility under Notification No. 175/86. The Tribunal followed its Larger Bench ruling on classification and upheld the Revenue's position on inclusion for exemption-limit purposes. For duty computation, the adjudicating authority was required to take eligible Modvat credit on inputs used in manufacturing the final products, including spent acid, into account while working out the exact liability. Case-Laws Central Excise Fri, 27 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92725