CENVAT Credit Allowed for LABSA Inputs Despite Spent Sulphuric Acid; Notification No. 6/2002-CE Considered.

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....Reversal of cenvat credit - spent sulphuric acid is cleared with end-use requirement of N/N. 6/2002-CE - spent sulphuric acid not being final product, the appellant cannot be denied of the CENVAT credit available to it on the input used to manufacture LABSA. Mere emergence of spent sulphuric acid does not debar the appellant to this benefit - appeal allowed - AT....