2005 (4) TMI 113

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....al, Member (T)]. - In this Appeal filed by M/s. Modi Alkalies & Chemicals Ltd. the issue involved is whether the duty of excise is liable to be paid by them on inputs namely mercury at the time of its clearance from the factory after the same has been used in the process of manufacture of their final product. 2. We heard Shri K.K. Anand, learned Advocate and Shri B.L. Goyal, learned Senior Depa....

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....e arising during the process of manufacture only on payment of duty. He has relied upon the decision of the Tribunal in the case of International Tobacco Company Ltd. v. CCE, Ghaziabad [2004 (165) E.L.T. 314 (Tri.)]. On the other hand, contention of the Revenue is that it is admitted fact that the appellants are clearing the mercury even after using it in the process of manufacture of caustic soda....