1999 (8) TMI 263

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jain, SDR and K. Srivastava, SDR, for the Appellant. None, for the Respondents. [Order per : G.R. Sharma, Member (T)]. - There are 49 appeals filed by the Revenue. As the issues in these appeals are the same, therefore they were heard together and are being disposed of by this common order. The issues in these appeals are (a) what is the classification of spent sulphuric acid, (b) whether Modv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Tribunal decided that no reversal of Modvat credit was necessary. 3.  On the interpretation of Rule 57-I as it existed before its amendment on 6-10-1988, it was contended that the decision of the Hon'ble Gujarat High Court in the case of M/s. Torrent Laboratories is applicable. In that case the Hon'ble High Court of Gujarat held that since the legislature did not prescribe any time limi....