https://www.taxtmi.com/caselaws?id=86409 Mercury used in the manufacture of caustic soda was treated as an eligible input for Modvat credit under Rule 57A because it was essential to the electrolytic manufacturing process and used in relation to manufacture. It was not shown to fall within any express exclusion in the rule's explanation, and the prevailing view was that its role as a consumable input did not make it machinery or equipment. On that basis, the denial of credit was not sustained. en-us Tue, 11 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 16:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86409 Mercury used in the manufacture of caustic soda was treated as an eligible input for Modvat credit under Rule 57A because it was essential to the electrolytic manufacturing process and used in relation to manufacture. It was not shown to fall within any express exclusion in the rule's explanation, and the prevailing view was that its role as a consumable input did not make it machinery or equipment. On that basis, the denial of credit was not sustained. Case-Laws Central Excise Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86409