https://www.taxtmi.com/caselaws?id=114259 The Tribunal allowed the appeal, granting the appellants eligibility for Modvat credit. It was determined that the operations of purification, filtration, and packing constituted manufacturing, resulting in the emergence of new marketable goods. The percentage of Sulphuric acid in the acid was deemed irrelevant for excisability, and the nature of technology used did not affect the manufacturing determination. The decision aligned with legal principles, emphasizing the creation of new marketable products as the basis for entitlement to Modvat credit. en-us Mon, 09 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 12:28:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114259 The Tribunal allowed the appeal, granting the appellants eligibility for Modvat credit. It was determined that the operations of purification, filtration, and packing constituted manufacturing, resulting in the emergence of new marketable goods. The percentage of Sulphuric acid in the acid was deemed irrelevant for excisability, and the nature of technology used did not affect the manufacturing determination. The decision aligned with legal principles, emphasizing the creation of new marketable products as the basis for entitlement to Modvat credit. Case-Laws Central Excise Mon, 09 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114259