Admissibility of Modvat Credit on Sulphuric Acid used in the manufacture of detergent powder - Point No. 24 of 3rd North Zone Tariff Conference held in New Delhi in November, 1990 - regarding

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.... of 3rd North Zone Tariff Conference held in New Delhi in November, 1990 - regarding Circular No. 23/91-CX-8 Dated 28-6-1991 [From F. No. 264/32/90-CX.8] Government of India Central Board of Excise & Customs New Delhi Subject : Admissibility of Modvat Credit on Sulphuric Acid used in the manufacture of detergent powder - Point No. 24 of 3rd North Zone Tariff Conference held in....

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....has opined that when the concentrated sulphuric acid is used in sulphonation the excess acid gets diluted & is known as spent acid which can not be considered an altogether different product from sulphuric acid originally added. In the recent West Zone Tariff Conference held on 25th & 26th March, 1991, the Conference has taken a view that in view of Note 1(b) to Chapter 28, even sulphuric acid (of....