1999 (8) TMI 263 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard 49 appeals regarding the classification of spent sulphuric acid, reversal of Modvat credit, and the time limit for raising duty demands. The Tribunal classified spent sulphuric acid under Chapter Heading 28.07 and ruled that Modvat credit need not be reversed. The Tribunal also determined that the time limit for raising demands is six months or five years, as per the Act, overriding conflicting rules. All 49 appeals were disposed of accordingly.