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Issues: Whether aluminium cathodes used as inputs in the electrolysis process for manufacture of zinc were eligible for MODVAT credit under Rule 57A of the Central Excise Rules.
Analysis: The Tribunal followed its earlier decision in the appellant's own case on a similar issue and applied the same reasoning. It held that the expression "inputs" in Rule 57A has wide amplitude and covers goods used in or in relation to the manufacture of the final product. Aluminium cathodes used in the electrolysis process were treated as materials participating in the manufacturing process and not as equipment. On that basis, the benefit of MODVAT credit was held admissible.
Conclusion: The appellant was entitled to MODVAT credit on the aluminium cathodes used in the electrolysis process.
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