Jyoti Balasundaram, Member (J)

1. All three appeals involve common issues and were hence heard together and are being disposed of by this common order. The brief facts of the case are as follows :

2. M/s. Nirma Chemicals Works Ltd. (Appellants in E/1885-1886/91-C and respondents in E/1728/91-C are engaged in the manufacture of organic service active products and preparations in cake form, viz. Nirma Cake and organic service active agent and washing preparation in powder form viz. Nirma Detergent Powder and Acid Slurry all falling under Chapter 34 of the First Schedule to the Central Excise Tariff Act, 1985 and are licence holders for the manufacture of Nitrobenzene Acid Slurry and detergent powder. They had opted for availing Modvat credit under the provisions of Rule 57G of the Central Excise Rules, 1944. In the Modvat declaration they have declared sulphuric acid/oleum, etc. falling under sub-heading 2807.00 as one of the raw materials and started availing of the credit of duty paid on such goods received by them in accordance with the provisions of Rule 57A. During the process of manufacture of Nitrobenzene and Acid Slurry certain quantity of sulphuric acid commonly known a