these cases is the appellant herein is a job
worker manufacturing LABSA for M/s. HUL. It is also undisputed that
HUL gives ... appellant uses other consumables in the
manufacture of LABSA. It is also undisputed that the appellant has
been valuing the said LABSA cleared from factory
another third party. After noting the facts the Tribunal held
that LABSA and Spent Sulphuric Acid are of the same quality and the
processing tank ... excess quantity of LAB to manufacture excess quantity
of Acid Slurry or LABSA 90%, nor the department has produced any evidence
or referred
generated from the
manufacture of Linear Alkyl Benzene Sulphonic Acid (in short
LABSA) for manufacturing of Single Super Phosphate.
3. The Applicant has also sought ... Control Board to allow the utilization of Spent
Sulphuric Acid generated from LABSA for the manufacturing of
Single Super Phosphate (SSP), as per the draft
Spent Sulphuric
Acid (SSA) [generated from Linear Alkyl Benzene Sulphonic Acid
(LABSA)] in manufacturing of Single Super Phosphate for use as
Fertilizer' has been ... Spent Sulphuric Acid (SSA) [generated from Linear Alkyl Benzene
Sulphonic Acid (LABSA)] in manufacturing of Single Super
Phosphate for use as Fertilizer' has already
Spent Sulphuric
Acid (SSA) [generated from Linear Alkyl Benzene Sulphonic Acid
(LABSA)] in manufacturing of Single Super Phosphate for use as
Fertilizer' has been ... Spent Sulphuric Acid (SSA) [generated from Linear Alkyl Benzene
Sulphonic Acid (LABSA)] in manufacturing of Single Super
Phosphate for use as Fertilizer' has already
Spent Sulphuric
Acid (SSA) [generated from Linear Alkyl Benzene Sulphonic Acid
(LABSA)] in manufacturing of Single Super Phosphate for use as
Fertilizer' has been ... Spent Sulphuric Acid (SSA) [generated from Linear Alkyl Benzene
Sulphonic Acid (LABSA)] in manufacturing of Single Super
Phosphate for use as Fertilizer' has already
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
cenvat credit on 'inputs' including Linear Alkyl
Benzene Sulphonic Acid (LABSA, for short) used in the
manufacture of final product. They procured these ... Linear Alkyl
Benzene and on job work basis, got it converted into LABSA
through one M/s. Advance Surfactants Pvt. Ltd. and captively
used
engaged in the
manufacture of Acid Slurry, also known as "LABSA",
as excisable goods classifiable under Sub-heading
3402 9091 and Spent Sulphuric ... goods. It is a fact that
in the process of manufacture of LABSA, inputs viz.
LAB and Sulphuric Acid.
3. The appellant received an export
