1995 (5) TMI 35

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....slurry, for which Sulphuric acid 70% concentrated, a raw-material, which was purchased by the petitioners having taken the benefit under Modvat Scheme. 2.The petitioners were allowed full benefit under Modvat scheme, on sulphuric acid. Thereafter, the impugned show cause notice dated 29-10-1991, Annexure-A6 to the writ petition, was served on the petitioner, calling upon the petitioners to show....

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....ntral Excise Rules, 1944 which states that credit of specified duty allowed in respect of any inputs shall not be denied or varied on the ground that part of the inputs is contained in any waste, refuse or by-products arising during the manufacture of the final product whether or not such waste, refuse or by-product is exempt from the whole of the duty of excise leviable thereon or is chargeable t....

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....he case of Varuna Sulphonators Pvt. Ltd. (supra) was not available when the impugned show cause notice dated 29-10-1991 Annexure A6 to the writ petition, was issued to the petitioners. No doubt, the respondents are authorised to issue show cause notice to the petitioners. 8.Upon hearing learned counsel for the parties, we disposed of the writ petition finally, taking into consideration the fact....