https://www.taxtmi.com/caselaws?id=104337 Under the Modvat scheme, sulphuric acid used in the manufacture of chlorine remained an eligible input even though it emerged later as spent acid. The scheme did not require one-to-one correlation between input and output, and valid credit was not to be reversed merely because part of the input appeared in altered form. Where such waste or spent material is cleared from the factory, the rules provide for duty treatment on that clearance. On the stated facts, duty on the spent sulphuric acid was sustained and relief against the demand was denied. en-us Mon, 26 Feb 1996 00:00:00 +0530 Tue, 28 Feb 2012 17:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104337 Under the Modvat scheme, sulphuric acid used in the manufacture of chlorine remained an eligible input even though it emerged later as spent acid. The scheme did not require one-to-one correlation between input and output, and valid credit was not to be reversed merely because part of the input appeared in altered form. Where such waste or spent material is cleared from the factory, the rules provide for duty treatment on that clearance. On the stated facts, duty on the spent sulphuric acid was sustained and relief against the demand was denied. Case-Laws Central Excise Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104337