Modvat credit on caustic soda used in the manufacture of sodium sulphate

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..... se Customs New Delhi Subject : Admissibility of Modvat credit on Caustic Soda used in the manufacture of Sodium Sulphate - Regarding. I am directed to refer to the minutes on Point No. 3 of the North Zone Tariff-cum-General Conference held at Chandigarh on 18th 19th September, 1989. Doubts have arisen whether the credit of duty paid on inputs used in the manufacture of viscose st .....

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..... n the ground that they are in the nature of duty paid on caustic soda and sulphuric acid used in the manufacture of viscose staple fibre could be utilised towards the payment of duty on sodium sulphate which is obtained as a by-product since both inputs as well as output (by product) has been specified under Notification issued under Rule 57A. All pending assessments may be finalised on the-basi .....

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