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2015 (9) TMI 520 - HC - Central ExciseCenvat Credit - Final product being Spent Sulphuric Acid was cleared at nil rate of duty - in the nature of by-product or waste - Held that:- Spent Sulphuric Acid is not a final product, as has been held in the decision of the Supreme Court and assuming it is a waste, refuse or by-product, it is chargeable to nil rate of duty - cenvat credit cannot be denied - Decision in the case of Hindustan Zinc Ltd. [2014 (5) TMI 253 - SUPREME COURT] followed. - Decided against the revenue.
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