1997 (2) TMI 217

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..... igibility 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 manufacture and not being an item excluded under Explanation to Rule 57A of the Central Ex .....

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..... ted 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 has been consistently taking the broader view with reference to the definition of capital goods and in view .....

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