1997 (2) TMI 217 - AT - Central Excise

Summary

The judgment concerns the eligibility of Modvat credit for Mercury used in the manufacture of Caustic Soda. The appellant argued that Mercury is essential for the manufacturing process and should qualify for Modvat credit. The Tribunal agreed, citing previous decisions, and allowed the appeal, stating that Mercury is eligible for Modvat credit as it is used in relation to the manufacture of the final product.