https://www.taxtmi.com/caselaws?id=168211 The Tribunal dismissed the appeal, ruling that mercury used in the electrolysis of brine for caustic soda does not qualify as an input under Rule 57A, despite being part of the machinery. The Collector (Appeals) and the Tribunal disagreed on this classification. en-us Thu, 04 Dec 1997 00:00:00 +0530 Tue, 03 Feb 2015 10:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168211 The Tribunal dismissed the appeal, ruling that mercury used in the electrolysis of brine for caustic soda does not qualify as an input under Rule 57A, despite being part of the machinery. The Collector (Appeals) and the Tribunal disagreed on this classification. Case-Laws Central Excise Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168211