https://www.taxtmi.com/caselaws?id=81189 Mercury used as a cathode in the electrolytic process for manufacture of caustic soda was treated as an input consumed in and directly participating in manufacture. Applying the wide meaning of "in or in relation to manufacture," the Tribunal held that items essential to the manufacturing process may qualify for MODVAT credit unless they fall within excluded categories such as machinery, plant, equipment, apparatus, tools or appliances. MODVAT credit on mercury was therefore admissible and the Revenue's challenge failed. en-us Sat, 22 Dec 1990 00:00:00 +0530 Thu, 23 Jun 2011 10:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81189 Mercury used as a cathode in the electrolytic process for manufacture of caustic soda was treated as an input consumed in and directly participating in manufacture. Applying the wide meaning of "in or in relation to manufacture," the Tribunal held that items essential to the manufacturing process may qualify for MODVAT credit unless they fall within excluded categories such as machinery, plant, equipment, apparatus, tools or appliances. MODVAT credit on mercury was therefore admissible and the Revenue's challenge failed. Case-Laws Central Excise Sat, 22 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81189