https://www.taxtmi.com/caselaws?id=95681 Modvat credit was admissible on phosphoric acid used in the manufacture of sugar because the input was treated as necessary for the purification process involved in producing commercial sugar. The tribunal followed an earlier bench view that phosphoric acid was a required input and accepted the lower appellate authority's reliance on that position. Credit was therefore allowed, and the appeal failed. en-us Thu, 27 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95681 Modvat credit was admissible on phosphoric acid used in the manufacture of sugar because the input was treated as necessary for the purification process involved in producing commercial sugar. The tribunal followed an earlier bench view that phosphoric acid was a required input and accepted the lower appellate authority's reliance on that position. Credit was therefore allowed, and the appeal failed. Case-Laws Central Excise Thu, 27 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95681