Central Excise - Admissibility of Modvat credit on Sulphuric Acid used in the manufacture of detergent powder - Clarification regarding

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..... of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Admissibility of Modvat credit on Sulphuric Acid used in the manufacture of detergent powder - Clarification regarding. Doubts have been raised whether Modvat credit would be admissible on entire quantity of concentrated Sulphuric Acid used in the manufacture of deterge .....

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..... at credit is admissible on concentrated sulphuric acid when used in the manufacture of Organic Surface Active Agents. Spent Sulphuric acid cannot be treated as regenerated sulphuric acid and thus is not a manufactured product. Board has, therefore, decided that spent acid is not a manufactured product and therefore would not be chargeable to duty again. The Modvat credit should be restricted to .....

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