https://www.taxtmi.com/caselaws?id=110743 The tribunal held that the credit on urea used for Nitroxide absorption and pollution control in the plant was eligible as it was crucial for the commercial manufacture of Oxalic Acid. The authorities' argument that urea was primarily for effluent treatment was deemed unjustified, as the absorption column's function was vital for pollution control, impacting the production of Oxalic Acid. The tribunal criticized the lower authorities for not considering technical aspects and overturned the previous decision, allowing the appeal in favor of the appellant. en-us Mon, 03 Nov 2003 00:00:00 +0530 Wed, 18 Apr 2012 14:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110743 The tribunal held that the credit on urea used for Nitroxide absorption and pollution control in the plant was eligible as it was crucial for the commercial manufacture of Oxalic Acid. The authorities' argument that urea was primarily for effluent treatment was deemed unjustified, as the absorption column's function was vital for pollution control, impacting the production of Oxalic Acid. The tribunal criticized the lower authorities for not considering technical aspects and overturned the previous decision, allowing the appeal in favor of the appellant. Case-Laws Central Excise Mon, 03 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110743