1998 (8) TMI 185 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi held that Modvat credit availed on Vandadium Pentoxide and used for duty on Zinc is inadmissible. The credit was directed to be recovered as it was not related to the manufacture of Zinc but to Sulphuric Acid. The appeal was rejected as Vanadium Pentoxide is considered an input for Sulphuric Acid, not Zinc.