https://www.taxtmi.com/caselaws?id=440674 The Appellate Tribunal CESTAT CHENNAI ruled that Titanium Cathodes used in the manufacturing process of Caustic Soda Lye and Liquid Chlorine are eligible for credit as 'inputs'. The Tribunal upheld that cathodes used in the electrolytic process qualify for credit, dismissing the Department's argument that they were not consumed in the manufacturing process. The decision was based on past Tribunal decisions and a Supreme Court case supporting the eligibility of cathodes for credit. The Department's appeal was ultimately dismissed for lacking merit. en-us Mon, 24 Jul 2023 00:00:00 +0530 Tue, 25 Jul 2023 08:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440674 The Appellate Tribunal CESTAT CHENNAI ruled that Titanium Cathodes used in the manufacturing process of Caustic Soda Lye and Liquid Chlorine are eligible for credit as 'inputs'. The Tribunal upheld that cathodes used in the electrolytic process qualify for credit, dismissing the Department's argument that they were not consumed in the manufacturing process. The decision was based on past Tribunal decisions and a Supreme Court case supporting the eligibility of cathodes for credit. The Department's appeal was ultimately dismissed for lacking merit. Case-Laws Central Excise Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440674