https://www.taxtmi.com/caselaws?id=263135 Clearance of mercury as mercury after its use in manufacture was treated as removal of inputs as such under Rule 3(4) of the CENVAT Credit Rules, 2001. Since the clearance was undisputed and the material was accepted to have been removed only as mercury, the duty paid on that clearance was not recoverable by way of refund. The refund claim was therefore held not maintainable, and the appeal was dismissed. en-us Fri, 07 Aug 2015 00:00:00 +0530 Wed, 07 Oct 2015 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263135 Clearance of mercury as mercury after its use in manufacture was treated as removal of inputs as such under Rule 3(4) of the CENVAT Credit Rules, 2001. Since the clearance was undisputed and the material was accepted to have been removed only as mercury, the duty paid on that clearance was not recoverable by way of refund. The refund claim was therefore held not maintainable, and the appeal was dismissed. Case-Laws Central Excise Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263135