1999 (8) TMI 328 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved the dutiability and classification of spent acid under TH 28.07. The clearances of spent acid are liable to duty, and Modvat credit should be considered for duty liability calculation. The adjudicating authority should make Modvat credit available to the respondents for inputs used in manufacturing final products.