https://www.taxtmi.com/caselaws?id=440674 Titanium cathodes used in the electrolytic manufacture of caustic soda lye and liquid chlorine were treated as eligible Modvat inputs because they were used in relation to manufacture, even though they were not physically incorporated into the final products. The Tribunal followed its earlier line of authority that cathodes and electrodes used in the electrolytic process can qualify for credit when they form part of the manufacturing activity. On that basis, the departmental challenge to denial of credit failed and the assessee's entitlement to Modvat credit was upheld. 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 Titanium cathodes used in the electrolytic manufacture of caustic soda lye and liquid chlorine were treated as eligible Modvat inputs because they were used in relation to manufacture, even though they were not physically incorporated into the final products. The Tribunal followed its earlier line of authority that cathodes and electrodes used in the electrolytic process can qualify for credit when they form part of the manufacturing activity. On that basis, the departmental challenge to denial of credit failed and the assessee's entitlement to Modvat credit was upheld. Case-Laws Central Excise Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440674