Central Excise - Forwarding of copy of the Instruction No. 3/92-C.E., dated 18-5-1992 regarding admissibility of Modvat on Sulphuric Acid used in the manufacture of detergent powder

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.... Sulphuric Acid used in the manufacture of detergent powder Circular No. 11/92 Dated 18-5-1992 [From F. No. 264/1/92-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Forwarding of copy of the Instruction No. 3/92-C.E., dated 18-5-1992 regarding admissibility of Modvat on Sulphuric Acid....

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.... of inputs contained in the 'Spent Acid' is to be reversed by deducting the duty equivalent of 'Spent Acid' from the duty paid on concentrated sulphuric acid or oleum initially charged. 2. Collactors of Central Excise have also felt that these instructions require re-consideration. In the manufacture of detergent powder, concentrated sulphuric acid is used as one of the raw materials and the en....

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.... in the manufacture of detergents. Consequently, 'Spent Acid' classifiable under the same heading as that of concentrated sulphuric acid (i.e. 2807) by virtue of Note 1 (b) of Chapter 28, must be cleared on payment of duty under Rule 57F (4) (a), unless otherwise exempted from payment of duty. All existing instructions issued vide Circular No. 33/88-CX.8 reiterated vide Circular No. 10/89-CX.8 and....