1997 (2) TMI 217

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....n, JDR, for the Respondent. [Order]. -  The issue involved in this case is eligibility of Modvat credit in respect of Mercury which is used in the manufacture of Caustic Soda. Shri A.P. Mathur, ld. Advocate appearing for the appellants submitted that Mercury is essentially required for the manufacture of Caustic soda and is eligible for Modvat being input used in relation to the said ma....

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....al has observed "The Southern Bench, Madras in the case of CCE v. Metture Chemicals Industries reported in 1991 (56) E.L.T. 465 (Tribunal) = 1991 (34) ECR 330 has held that mercury used as cathode in the electrolytical process gets consumed and cannot be treated as equipment in relation to manufacture of final product but has to be considered as an input therefor." 4. Since the Tribunal ha....