2004 (10) TMI 520 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CESTAT, Bangalore addressed the admissibility of Modvat credit on sulphuric acid used in tail gas treatment (TGT) plant for treating effluent gases. Referring to a previous case, the Tribunal upheld that the TGT plant is used in the manufacture of final products, zinc/cadmium/lead, and approved the extension of Modvat credit by the Commissioner (Appeals), rejecting the Revenue's appeals.