1997 (4) TMI 192

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..... (J)]. The Revenue has filed this reference application. Their prayer is that the following questions of law be referred to the Hon ble High Court for their valuable opinion : (a) The issue involved i.e. the admissibility of Modvat credit on the input `Mercury used as Cathode in the manufacture of Caustic Soda through Electrolysis process was considered by the Central Board of Excise Cu .....

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..... terature no loss is reported due to the formation of amalgam. At the operating temperatures of electrolyzers and decomposers, mercury has a measurable vapour pressure; even with cooling, mercury is lost in the product and waste streams from a plant. These losses can be regulated by elaborate filter systems and by installing more efficient coolers to condense mercury vapour. This loss cannot be att .....

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..... rocess but the Hon ble Tribunal has taken the contrary view ignoring the scientific analysis of the issue involved. 2. Heard Shri Jangir Singh, JDR on behalf of the appellant. When the case was called, none appeared on behalf of the respondents. 3. In the Final Order No. A/2044/96-NB, the Tribunal relied upon the earlier decision of Southern Bench of the Tribunal in the case of CCE v. Mettur C .....

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