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of <h1>Revenue's Appeal Dismissed on Mercury Clearance Duty Liability</h1> The Revenue appealed the Commissioner's decision on Modvatable Mercury clearance. The Tribunal found no merit in the Revenue's appeal and dismissed it, ... Demand - Cenvat/Modvat - Commissioner (Appeals) - Powers of Issues:Revenue appealing Commissioner's decision on Modvatable Mercury clearance.Analysis:1. Facts and Background:- Preventive Officers observed assessee clearing Mercury without following Central Excise procedures.- Assessee switched to Membrane Process from Mercury Process for Caustic Soda manufacturing.- Statements revealed Mercury clearance without payment of Central Excise duty.2. Availing Modvat Credit:- Assessee availed Modvat credit on input Mercury from 1991 onwards.- Clearances of spent Mercury without payment of duty raised concerns.- Scrutiny showed discrepancies in availed Modvat credit and clearances.3. Legal Compliance:- Failure to file classification declaration and follow prescribed procedures highlighted.- Demand raised under Section 11AC for Central Excise duty on spent Mercury clearances.4. Judgment Analysis:- Apex Court precedent cited regarding recovery of credit under Rule 57(1).- Commissioner's decision questioned for basing on submissions not raised before.- Interpretation of waste Mercury as spent catalyst affecting duty liability discussed.5. Final Decision:- Tribunal found no merit in Revenue's appeal.- Revenue's appeal dismissed, cross objection disposed accordingly.6. Conclusion:- Judgment pronounced on 10-12-2004 by Appellate Tribunal CESTAT, Mumbai.- Decision favored assessee regarding duty liability on spent Mercury clearances.
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