https://www.taxtmi.com/caselaws?id=89574 The Tribunal ruled that Copper Flexible is not considered an 'input' under the Modvat scheme for Caustic Soda production. It differentiated Copper Flexible from an electrode, emphasizing its role as a conductor. The Tribunal concluded that Copper Flexible, even when welded to the anode, remains an electrical conductor and not part of the electrode. As a result, Modvat credit was deemed inapplicable to Copper Flexible, leading to the setting aside of the impugned orders and allowing the Revenue appeals. en-us Tue, 01 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89574 The Tribunal ruled that Copper Flexible is not considered an 'input' under the Modvat scheme for Caustic Soda production. It differentiated Copper Flexible from an electrode, emphasizing its role as a conductor. The Tribunal concluded that Copper Flexible, even when welded to the anode, remains an electrical conductor and not part of the electrode. As a result, Modvat credit was deemed inapplicable to Copper Flexible, leading to the setting aside of the impugned orders and allowing the Revenue appeals. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89574