https://www.taxtmi.com/caselaws?id=94522 Modvat credit on sulphuric acid used in manufacture was held admissible on the full quantity consumed in the process, even where part of the acid emerged as spent acid, waste or residue. The analysis noted that the dispute was not driven by any live classification issue and that earlier Tribunal precedent, together with a binding section 37B circular, had already settled credit admissibility on the entire input quantity. On that basis, the departmental challenge could not displace the finding allowing credit, and the order granting full credit was upheld. en-us Tue, 11 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 11:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94522 Modvat credit on sulphuric acid used in manufacture was held admissible on the full quantity consumed in the process, even where part of the acid emerged as spent acid, waste or residue. The analysis noted that the dispute was not driven by any live classification issue and that earlier Tribunal precedent, together with a binding section 37B circular, had already settled credit admissibility on the entire input quantity. On that basis, the departmental challenge could not displace the finding allowing credit, and the order granting full credit was upheld. Case-Laws Central Excise Tue, 11 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94522