1996 (5) TMI 196

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..... . This Revenue Appeal is directed against Order-in-Appeal No. 1240-C.E./DLH/91, dated 27-12-1991 of Collector (Appeals), Central Excise. 1.2 Collector (Appeals) has set aside the Order-in-Original Nos. 180 to 183/91, dated 20-9-1991 of Assistant Collector disallowing Modvat credit on Sulphuric Acid emerging as Spent Sulphuric Acid. 2. Arguing for the Revenue the ld. D.R. submits that t .....

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..... as held that this Sulphuric Acid is obtained as a by-product or, in the alternative it can be considered as waste product since it cannot be used as Sulphuric Acid. In view of this he hold that under Rule 57D(1) the credit taken in regard to Sulphuric Acid cannot be disallowed. We do not find any infirmity in the order of the Collector (Appeals) and the reasonings adopted by him is spent sulphuric .....

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