1996 (5) TMI 229 - AT - Central Excise

Summary

The appeal was against Order No. 60/91, dated 13-11-1991 of Collector of Central Excise, Allahabad. The appellant argued that sulphuric acid is an eligible input for Modvat credit as it is used in the manufacturing process to prevent scale deposition. The Tribunal agreed and allowed the appeal, setting aside the impugned order. (Case: Saurashtra Chemicals v. CCE - 1995 (80) E.L.T. 302; J.K. Cotton v. Sales Tax Officer - AIR 1965 SC 1310)