{"id":72894,"date":"1993-05-04T00:00:00","date_gmt":"1993-05-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/avon-sulphonation-p-ltd-vs-union-of-india-uoi-on-4-may-1993"},"modified":"2016-10-01T22:29:12","modified_gmt":"2016-10-01T16:59:12","slug":"avon-sulphonation-p-ltd-vs-union-of-india-uoi-on-4-may-1993","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/avon-sulphonation-p-ltd-vs-union-of-india-uoi-on-4-may-1993","title":{"rendered":"Avon Sulphonation (P) Ltd. vs Union Of India (Uoi) on 4 May, 1993"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Avon Sulphonation (P) Ltd. vs Union Of India (Uoi) on 4 May, 1993<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1993 (67) ELT 228 All<\/div>\n<div class=\"doc_author\">Author: O Prakash<\/div>\n<div class=\"doc_bench\">Bench: O Prakash, S Srivastava<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Om Prakash, J.<\/p>\n<p>1. This petition raises the question whether Modvat credit already allowed on the duty paid input used in the manufacture of acid slurry, can be recovered on the ground that it was wrongly paid to the extent of spent acid, which was not actually consumed in the manufacture of final product.\n<\/p>\n<p>2. Similar question came up for our consideration in Writ Petition No. 1580 of 1991, in which we by order of date held that duty paid input having been physically involved in the manufacture of final product, Modvat credit already allowed thereon, cannot be said to have been wrongly allowed and hence can not be recovered by the impugned notice.\n<\/p>\n<p>3. Following the said decision, we uphold the contention of the petitioner.\n<\/p>\n<p>4. The petition, therefore, succeeds and is allowed and the impugned notice dated 4-11-1991 (Annexure &#8216;6&#8217; to the petition) is quashed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Avon Sulphonation (P) Ltd. vs Union Of India (Uoi) on 4 May, 1993 Equivalent citations: 1993 (67) ELT 228 All Author: O Prakash Bench: O Prakash, S Srivastava ORDER Om Prakash, J. 1. This petition raises the question whether Modvat credit already allowed on the duty paid input used in the manufacture [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-72894","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Avon Sulphonation (P) Ltd. vs Union Of India (Uoi) on 4 May, 1993 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/avon-sulphonation-p-ltd-vs-union-of-india-uoi-on-4-may-1993\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Avon Sulphonation (P) Ltd. vs Union Of India (Uoi) on 4 May, 1993 - Free Judgements of Supreme Court &amp; 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