Modvat on Phosphoric Acid used for purifying sugar not admissible

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..... lar No. 34/90-CX.8 Dated 21-6-1990 [From F.No. 261/12/18/90-CX.8] Government of India Central Board of Excise & Customs New Delhi Subject : Admissibility of Modvat credit on Phosphoric Acid used .....

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..... made even without phosphoric acid. Therefore it cannot be considered as an input necessary for manufacture of sugar. Board is therefore of the view that phosphoric acid cannot be regarded as an input .....

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