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        Central Excise

        Modvat - Mercury consumed in the manufacture caustic soda

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        Modvat credit denial for mercury used as electrodes in caustic soda manufacture confirmed; treated as machinery not input. Modvat credit on mercury used in caustic soda manufacture is not permitted because the mercury functions as electrodes within the electrolysis system and is treated as machinery rather than an input; field formations should be notified and past cases settled accordingly.
                          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 denial for mercury used as electrodes in caustic soda manufacture confirmed; treated as machinery not input.

                                Modvat credit on mercury used in caustic soda manufacture is not permitted because the mercury functions as electrodes within the electrolysis system and is treated as machinery rather than an input; field formations should be notified and past cases settled accordingly.


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