1999 (8) TMI 204

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....ndent. [Order per : G.R. Sharma, Member (T)]. -  The appellants have filed appeal on 3 issues. The issues are whether spent sulphuric acid is excisable, if it is excisable what is the classification of spent sulphuric acid and whether Modvat credit taken on the inputs used in the manufacture of spent sulphuric acid is reversable or not. None appeared for the appellants. 2.  Shri....