1998 (8) TMI 185

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..... n Vandadium Pentoxide and utilised for payment of duty on Zinc has been held to be inadmissible and quantum of credit has been directed to be recovered. The appellants have requested for decision on merits and hence we have heard the ld. D.R. and perused the record. 2. The Appellants filed declaration on 8-3-1990 for availing Modvat credit of duty on inputs under Rule 57A in which they declared .....

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..... manufacture or in relation to the manufacture of Zinc. It is an input in the manufacture of Sulphuric Acid. The Appellants had, however, taken credit of duty paid on Vanadium pentoxide while clearing the Zinc for which Sulphuric Acid is not to be considered as input. We, therefore, see no reason to interfere with the findings of the Collector (Appeals) and uphold the impugned order and reject the .....

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