https://www.taxtmi.com/caselaws?id=48756 Spent sulphuric acid is treated as a chemically defined sulphuric acid solution classifiable under Heading 28.07, because dilution or emergence as a by-product does not move it to Heading 38.23. It is also dutiable when it arises in the manufacturing process and is capable of sale or industrial use. Separately, Modvat credit remains admissible on the entire quantity of duty-paid sulphuric acid used in manufacture, since the scheme requires use in the process and not full physical assimilation in the final product; the credit entitlement is independent of the by-product's dutiability. en-us Fri, 02 Jul 1999 00:00:00 +0530 Fri, 06 Aug 2010 13:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48756 Spent sulphuric acid is treated as a chemically defined sulphuric acid solution classifiable under Heading 28.07, because dilution or emergence as a by-product does not move it to Heading 38.23. It is also dutiable when it arises in the manufacturing process and is capable of sale or industrial use. Separately, Modvat credit remains admissible on the entire quantity of duty-paid sulphuric acid used in manufacture, since the scheme requires use in the process and not full physical assimilation in the final product; the credit entitlement is independent of the by-product's dutiability. Case-Laws Central Excise Fri, 02 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48756