https://www.taxtmi.com/caselaws?id=94680 The Tribunal upheld the Collector (Appeals) decision, affirming that hydrogen, permasil, and mercury cathodes used in the manufacturing process are inputs entitled to duty credit. The use of hydrogen in producing nitrogen, essential for the manufacturing process, qualifies it as an input. Permasil and mercury cathodes, integral to the electrolysis process, are also considered inputs and not machinery or equipment. The judgment dismissed all appeals, confirming the eligibility of these items for duty credit. en-us Wed, 05 Jan 2000 00:00:00 +0530 Sat, 03 Dec 2011 10:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94680 The Tribunal upheld the Collector (Appeals) decision, affirming that hydrogen, permasil, and mercury cathodes used in the manufacturing process are inputs entitled to duty credit. The use of hydrogen in producing nitrogen, essential for the manufacturing process, qualifies it as an input. Permasil and mercury cathodes, integral to the electrolysis process, are also considered inputs and not machinery or equipment. The judgment dismissed all appeals, confirming the eligibility of these items for duty credit. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94680