2006 (7) TMI 542

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....for the Respondent. [Order per : P. Karthikeyan, Member (T) (Oral)]. -  M/s. Sterlite Industries India Ltd., Tuticorin imported 'Sulphuric Acid Catalyst' through Tuticorin Customs House on 10-1-96. The catalyst is used in the Sulphuric Acid Plant for speeding up the conversion of Sulphur Dioxide to Sulphur Trioxide. The assessee's claim for credit of duty paid on the above item as capit....