2005 (4) TMI 113

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..... sue 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 Departmental Representative. The appellants manufacture caustic soda by electrolytic proce .....

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..... n 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 as mercury only and not as waste and therefore, they are liable to pay the Central Ex .....

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..... agreement with the submissions of the learned Senior Departmental Representative. On query from the Bench, learned Advocate mentioned that even after using mercury as cathode in the electrolysis process, they cleared the products as mercury only. Once the product is cleared by the Appellants as mercury only, it can not be claimed by them for the purpose of levying the Central Excise duty that the .....

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