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        Case ID :
        Central Excise

        Admissibility of Modvat credit on the anodes/cathodes used in the manufacture of zinc - Regarding

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        Modvat credit inadmissibility on anodes and cathodes used in electrolytic zinc manufacture affirmed; such items are not inputs. Admissibility of Modvat credit is denied for anodes and cathodes used in the electrolytic metallurgical extraction of zinc because they do not participate in the chemical reaction and are not consumed; accordingly Modvat credit shall not be permitted on such items and trade and field formations are to be advised.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Modvat credit inadmissibility on anodes and cathodes used in electrolytic zinc manufacture affirmed; such items are not inputs.

                                Admissibility of Modvat credit is denied for anodes and cathodes used in the electrolytic metallurgical extraction of zinc because they do not participate in the chemical reaction and are not consumed; accordingly Modvat credit shall not be permitted on such items and trade and field formations are to be advised.


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