1996 (5) TMI 196 - AT - Central Excise

Summary

The Revenue Appeal was directed against an Order-in-Appeal disallowing Modvat credit on Sulphuric Acid sold as Spent Sulphuric Acid. The Collector (Appeals) held that the Spent Sulphuric Acid is a by-product and allowed the Modvat credit, following a previous judgment. The Revenue appeal was rejected.