Central Excise Admisibility of Modvat credit on phosphoric acid used in purifying sugar - Central Excise - 15/91-CX.8

Central Excise Admisibility of Modvat credit on phosphoric acid used in purifying sugar Circular No. 15/91-CX.8 Dated 25-3-1991 [From F. No. 263/24/91-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Central Excise Admisibility of Modvat credit on phosphoric acid used in purifying sugar. I am directed to invite your attention to Board's letter of even number, dated 21-6-1990 (Circular No. 34/90-CX.8) denying Modvat credit on Phosphoric Acid used for purifying sugar. In the recent Modvat Meeting held at coimbatore on 22-1-1991 Trade had requested for re-consideration of these instructions. The matter has been re-examined in consultation with Chief Chemist C.R.C.L. who has reiterated his earlier view the matter holding that phosphoric acid is not covered within the scope of the term "Input". It has therefore been decided not to modify instructions contained in Board's Circular No. 34/90-CX.8, dated 24-6-1990 referred to above. Trade and field formations may be informed accordingly. Receipt of this letter may please be acknowledged.