2015 (8) TMI 1052

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..... is used as cathode which after the use is procured and cleared - Held that:- mercury was cleared by the appellant herein as mercury only. Thus, on this basis, it is clear that the provisions of Rule 3(4) of the CENVAT Credit Rules, 2001, become applicable and duty would be paid. - No merit in appeal - Decided against assessee.
Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petition .....

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..... . Appeal preferred against the order has been dismissed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT) vide the impugned judgment dated 12.04.2005. There is no dispute about the fact which is taken note of by the CESTAT also, that the mercury was cleared by the appellant herein as mercury only. Thus, on this basis, it is clear that the provisions of .....

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