https://www.taxtmi.com/caselaws?id=115753 Sulphuric acid used in a tail gas treatment plant was held eligible for Modvat credit because the plant was treated as part of the manufacturing process. The plant handled effluent gases arising during manufacture of zinc, cadmium and lead, so inputs consumed in that integrated treatment facility were considered used in manufacture of the final products. Applying the principle that an effluent treatment facility integrally connected with production supports credit eligibility, the Revenue's appeals were rejected and credit was upheld. en-us Thu, 14 Oct 2004 00:00:00 +0530 Fri, 01 Jun 2012 16:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115753 Sulphuric acid used in a tail gas treatment plant was held eligible for Modvat credit because the plant was treated as part of the manufacturing process. The plant handled effluent gases arising during manufacture of zinc, cadmium and lead, so inputs consumed in that integrated treatment facility were considered used in manufacture of the final products. Applying the principle that an effluent treatment facility integrally connected with production supports credit eligibility, the Revenue's appeals were rejected and credit was upheld. Case-Laws Central Excise Thu, 14 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115753