https://www.taxtmi.com/caselaws?id=98706 Modvat credit under Rule 57A was held admissible on mercury cathode and graphite anode used in the electrolytic manufacture of caustic soda. The exclusion for machinery, plant, equipment, apparatus, tools or appliances did not extend to mere inputs or parts unless the item itself answered that description. A Larger Bench view on electrodes was followed, and mercury was treated as an even stronger case because it also participated in the chemical reaction. Graphite anode was likewise treated as an eligible manufacturing input. The denial of credit was therefore set aside and the departmental challenge failed. en-us Fri, 21 Mar 1997 00:00:00 +0530 Sat, 21 Jan 2012 16:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98706 Modvat credit under Rule 57A was held admissible on mercury cathode and graphite anode used in the electrolytic manufacture of caustic soda. The exclusion for machinery, plant, equipment, apparatus, tools or appliances did not extend to mere inputs or parts unless the item itself answered that description. A Larger Bench view on electrodes was followed, and mercury was treated as an even stronger case because it also participated in the chemical reaction. Graphite anode was likewise treated as an eligible manufacturing input. The denial of credit was therefore set aside and the departmental challenge failed. Case-Laws Central Excise Fri, 21 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98706