9911796707
TMI Blog1993 (10) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... None, for the Respondents. [Order per : K. Sankararaman, Member (T)]. The Miscellaneous Application has been filed by the Collector of Central Excise, Bhubaneswar seeking suitable amendment of the relevant portion of the facts of the case relating to the effect of the Order-in-Original passed by the Assistant Collector of Central Excise, Calcutta which having been set aside by the Col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cals Pharmaceuticals Pvt. Ltd. She had allowed their said Appeal holding that their declaration of Sulphuric Acid as input under Rule 57G of the Central Excises and Salt Act for availment of Modvat Credit entitled them to such benefit in respect of their spent acid which was spent sulphuric acid. Spent sulphuric acid was held to be only sulphuric acid, a fact which had been confirmed by the Supe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, Ahmedabad reported in 1993 (63) E.L.T. 251 (Tri.) = 1993(46) ECR 115 wherein it had been observed that spent acid is not sulphuric acid. The Tribunal was concerned in the said case with the question whether Modvat Credit taken on Oleum (Fuming Sulphuric acid) used in the manufacture of Nitrobenzene and Acid Slurry by the sulphonation process should be restricted with reference to the quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that the inputs in the present case, namely, spent acid which has been clarified by the Superintendent in charge of the consignor factory as denoting spent sulphuric acid has been classified under Heading 2807.00 only, as seen from the enclosure to the show cause notice. The Tribunal decision has no application in the present case. Spent sulphuric acid may not be treated as the same as comme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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