held that the petitioner was not entitled to Modvat credit as LABSA had not been declared as an input by the petitioner. Accordingly, the total ... application by staying that the petitioner has not provided any evidence that LABSA is the same Sulphonic Acid. The first respondent has directed the petitioner
synthetic organic Chemical, but not listed specifically like
LABSA, considering its potential environmental impact, it should not attract
the provisions of EIA Notification
synthetic organic Chemical, but not listed specifically like
LABSA, considering its potential environmental impact, it should not attract
the provisions of EIA Notification
Vehicles No.NL-
02Q/4839 and NL-01L/5574 carrying LABSA under
detention Memo dated 07.06.2021 and Tank No.3(from
left) containing
manufacturing and supply of Sulfuric Acid, Linear Alkyl
Benzene Sulphonic Acid (LABSA), Spent Sulfuric Acid and Captive
Power. The petitioners claim that, the first petitioner
owner of the goods viz. Linear Alkyl Benzenesulphonic Acid
(LABSA). The e-way bill was generated on 05.02.2022 and was
valid till 07.02.2022 midnight
owner of the goods viz. Linear Alkyl Benzenesulphonic Acid
(LABSA). The e-way bill was generated on 05.02.2022 and was
valid till 07.02.2022 midnight
Income
Tax Appellate Tribunal in the case of M/s Labsa Construction Pvt Ltd.' on
the ground of perversity. The appeal pertains
incorporation is in the
business of manufacturing activity of producing Acid Slurry
(LABSA) from LAB & Sulphur and Adjunct Powder from AOS
(Paste). The ADVANCE
Export
Oriented Unit (EOU) and is manufacturing Linear Alkyl Benzene
Sulphuric Acid (LABSA) falling under Central Excise Tariff No.34029091
and Spent Sulphuric Acid emerging