2023 (7) TMI 947

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....AL) Mr. R. Rajaraman, Assistant Commissioner (A.R) For the Appellant Mr. S. Sankaravadivelu, Advocate For the Respondent ORDER ORDER : Per Ms. SULEKHA BEEVI, C.S. Brief facts are that the respondents are engaged in the manufacture of Caustic Soda Lye falling under Chapter sub heading 281500 and Liquid Chlorine falling under Chapter sub heading 280100 of the CETA, 1985 as it existed ....

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....ation to the manufacture of final products and therefore the cathodes are eligible for credit. Proceedings were dropped by the Commissioner. Hence the department is now before the Tribunal. 2. Ld. A.R Sri R. Rajaraman appeared and argued for the Department. It is submitted by the Ld. A.R that adjudicating authority has erroneously held that coated cathodes were used in relation to manufacture o....

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....kel Bipolar Cathodes and Titanium Bipolar Cathodes used in the manufacture of Caustic Soda Lye / Chlorine under Rule 57G of the erstwhile Central Excise Rules, 1944. The issue as to whether the credit is eligible on Cathodes as inputs used in relation to manufacture is settled by the decision of the Tribunal in the case of Collector of Central Excise Vs Meetur Chemical & Industrials - 1991 (56) EL....

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....hemical & Industrials (supra) held that cathodes used in the electrolytic process being incidentally consumed in the manufacture of caustic soda is an 'input' as defined under erstwhile Rule 57A of Central Excise Rules, 1944 and eligible for modvat credit. The revision application filed by the department against this decision of the Tribunal was dismissed by the Tribunal vide Final Order No.170/19....