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Issues: Whether mercury used as a cathode in the electrolysis of brine for manufacture of caustic soda qualified as an input under Rule 57A.
Analysis: Mercury used as an electrode in the electrolysis process was held to continue to remain mercury and not to become a part of machinery. The objection that it formed part of the apparatus for electrolysis did not by itself justify denial of credit, because parts of machines, machinery or apparatus do not fall within the excluded category of inputs in the Explanation to Rule 57A.
Conclusion: Mercury used as a cathode in the electrolysis process was an admissible input under Rule 57A, and the appeal by the department was rejected.
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