https://www.taxtmi.com/caselaws?id=271496 Clearance of mercury used in the manufacture of caustic soda, even after a change in process and in contaminated form, was treated as clearance of the same merchandise used in manufacture and held liable to central excise duty. The Tribunal noted that the facts aligned with cited decisions on duty liability for such clearance, and observed that if CENVAT credit had been taken on the mercury, removal would also trigger duty under Rule 3(4) of the CENVAT Credit Rules, 2001. The penalty challenge under Section 11AC was not sustained in light of the duty liability on the clearance. en-us Mon, 25 Jan 2016 00:00:00 +0530 Sun, 07 Feb 2016 17:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271496 Clearance of mercury used in the manufacture of caustic soda, even after a change in process and in contaminated form, was treated as clearance of the same merchandise used in manufacture and held liable to central excise duty. The Tribunal noted that the facts aligned with cited decisions on duty liability for such clearance, and observed that if CENVAT credit had been taken on the mercury, removal would also trigger duty under Rule 3(4) of the CENVAT Credit Rules, 2001. The penalty challenge under Section 11AC was not sustained in light of the duty liability on the clearance. Case-Laws Central Excise Mon, 25 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271496