https://www.taxtmi.com/caselaws?id=261220 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling in favor of the assessee regarding the eligibility for Modvat Credit on Sulphuric Acid used in the manufacturing process, including the production of Spent Sulphuric Acid. The Court determined that Spent Sulphuric Acid was a by-product, not a final product, entitling the assessee to the duty credit. The appeal by the Revenue was dismissed based on legal provisions and judicial precedents, affirming the assessee's position. en-us Thu, 18 Jun 2015 00:00:00 +0530 Sat, 03 Oct 2015 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261220 The High Court upheld the decisions of the Commissioner (Appeals) and the Tribunal, ruling in favor of the assessee regarding the eligibility for Modvat Credit on Sulphuric Acid used in the manufacturing process, including the production of Spent Sulphuric Acid. The Court determined that Spent Sulphuric Acid was a by-product, not a final product, entitling the assessee to the duty credit. The appeal by the Revenue was dismissed based on legal provisions and judicial precedents, affirming the assessee's position. Case-Laws Central Excise Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261220