1992 (9) TMI 196

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.... Ltd. (Appellants in E/1885-1886/91-C and respondents in E/1728/91-C are engaged in the manufacture of organic service active products and preparations in cake form, viz. Nirma Cake and organic service active agent and washing preparation in powder form viz. Nirma Detergent Powder and Acid Slurry all falling under Chapter 34 of the First Schedule to the Central Excise Tariff Act, 1985 and are licence holders for the manufacture of Nitrobenzene & Acid Slurry and detergent powder. They had opted for availing Modvat credit under the provisions of Rule 57G of the Central Excise Rules, 1944. In the Modvat declaration they have declared sulphuric acid/oleum, etc. falling under sub-heading 2807.00 as one of the raw materials and started availing o....

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....ssistant Collector on 26-11-1990. The Collector (Appeals) set aside the orders of the Assistant Collector. However, he held that spent sulphuric acid was classifiable under Chapter 38 under Heading 3823.00 as "a chemical product and preparation of chemical or allied industry not elsewhere specified or included". Being aggrieved by the finding of the order of the Collector (Appeals) on classification of spent sulphuric acid under Heading 3823.00 the appellants have preferred appeals bearing E/1885-1886/91-C. The Department has also come up in appeal (E/1728/91-C) against classification of the spent acid under heading 3823.00 and the setting aside of the denial of Modvat credit availed of on sulphuric acid on the ground that spent acid contai....