Input classification of carbon electrodes allows MODVAT credit when used directly in aluminium manufacture, following technical opinion confirmation. Carbon electrodes used in the electrolytic manufacture of aluminium are to be treated as inputs for MODVAT credit because they are essential to the manufacturing process; duty paid on such electrodes is admissible as MODVAT credit, as confirmed by the Deputy Chief Chemist. By contrast, mercury electrodes, spot-welding electrodes/tips, and titanium-coated mild steel electrodes are not eligible for MODVAT credit based on the same technical examination, and duty paid on those items is not admissible.
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.
Input classification of carbon electrodes allows MODVAT credit when used directly in aluminium manufacture, following technical opinion confirmation.
Carbon electrodes used in the electrolytic manufacture of aluminium are to be treated as inputs for MODVAT credit because they are essential to the manufacturing process; duty paid on such electrodes is admissible as MODVAT credit, as confirmed by the Deputy Chief Chemist. By contrast, mercury electrodes, spot-welding electrodes/tips, and titanium-coated mild steel electrodes are not eligible for MODVAT credit based on the same technical examination, and duty paid on those items is not admissible.
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