1999 (8) TMI 285 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard two appeals related to spent acid classification and modvat credit. The Tribunal ruled in favor of the assessee, following a Larger Bench decision, stating that spent acid is a manufactured product under Heading No. 28.07 of the Central Excise Tariff. The assessee is eligible for modvat credit on the entire quantity of sulphuric acid used. Both appeals were disposed of accordingly.