https://www.taxtmi.com/caselaws?id=168211 Mercury used as a cathode in the electrolysis of brine for manufacture of caustic soda was treated as an admissible input under Rule 57A. The analysis states that the mercury continued to remain mercury during use in the electrolysis process and did not become part of the machinery or apparatus. The objection that it functioned as part of the electrolysis apparatus was not enough to place it within the excluded category of inputs in the Explanation to Rule 57A. Credit was therefore allowable, and the departmental appeal was rejected. 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 Mercury used as a cathode in the electrolysis of brine for manufacture of caustic soda was treated as an admissible input under Rule 57A. The analysis states that the mercury continued to remain mercury during use in the electrolysis process and did not become part of the machinery or apparatus. The objection that it functioned as part of the electrolysis apparatus was not enough to place it within the excluded category of inputs in the Explanation to Rule 57A. Credit was therefore allowable, and the departmental appeal was rejected. Case-Laws Central Excise Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168211