https://www.taxtmi.com/caselaws?id=96004 Spent sulphuric acid arising in the manufacture of acid slurry is treated as a manufactured excisable product and is classifiable under Heading 28.07 of the Central Excise Tariff Act, 1985, not Heading 38.23. On that basis, the manufacturer remains entitled to Modvat credit on the duty paid sulphuric acid used as input, and the department cannot recover an amount equal to that credit merely because the spent acid emerges during manufacture. The departmental challenge therefore fails on both classification and credit recovery. en-us Mon, 23 Apr 2001 00:00:00 +0530 Fri, 16 Dec 2011 15:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96004 Spent sulphuric acid arising in the manufacture of acid slurry is treated as a manufactured excisable product and is classifiable under Heading 28.07 of the Central Excise Tariff Act, 1985, not Heading 38.23. On that basis, the manufacturer remains entitled to Modvat credit on the duty paid sulphuric acid used as input, and the department cannot recover an amount equal to that credit merely because the spent acid emerges during manufacture. The departmental challenge therefore fails on both classification and credit recovery. Case-Laws Central Excise Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96004