https://www.taxtmi.com/caselaws?id=87143 The Tribunal held that Mercury, when used in the electrolysis process for manufacturing Caustic Soda, is consumed and qualifies as an input for the final product. Previous judgments supported this conclusion, emphasizing Mercury's essential role in the manufacturing process. The Tribunal dismissed the Revenue's reference application, affirming that Mercury is indeed consumed during the production of Caustic Soda, thereby upholding its admissibility for Modvat credit. en-us Thu, 10 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87143 The Tribunal held that Mercury, when used in the electrolysis process for manufacturing Caustic Soda, is consumed and qualifies as an input for the final product. Previous judgments supported this conclusion, emphasizing Mercury's essential role in the manufacturing process. The Tribunal dismissed the Revenue's reference application, affirming that Mercury is indeed consumed during the production of Caustic Soda, thereby upholding its admissibility for Modvat credit. Case-Laws Central Excise Thu, 10 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87143