1999 (8) TMI 202

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..... In the impugned order, the ld. Collector of Central Excise (Appeals) held that the Assistant Collector observed that spent sulphuric acid obtained in the course of manufacture of slurry should be cleared on payment of appropriate duty is a natural and legal consequence which automatically flows from his decision that Modvat credit on spent sulphuric acid cannot be denied. It is, therefore, a n .....

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..... arger Bench. He therefore, prays that a decision may be taken on the basis of Larger Bench findings. 4. Shri S.K. Das, ld. JDR also referred to the same decision of the Larger Bench and submits that all the three issues have been decided by the Larger Bench. 5. We have heard the rival submissions. We note that similar issue came up before the Larger Bench of this Tribunal in the case of Keti C .....

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