Admissibility of Modvat credit on the anodes/cathodes used in the manufacture of zinc - Regarding

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....s/cathodes used in the manufacture of zinc - Regarding Circular No. 7/90-CX.8 Dated 9-2-1990 [From F. No. 263/74/89-CX.8] Government of India Central Board of Excise & Customs New Delhi Subject....

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....des are known to take part in the reaction in the manufacture of zinc by conduct electricity in the manufacture of zinc and do not get consumed. Hence the same cannot be regarded as inputs for purpose....