1997 (12) TMI 637 - AT - Central Excise

Summary

The appeal dealt with whether mercury used in the electrolysis of brine for caustic soda can be considered an input under Rule 57A. The Collector (Appeals) considered it an input, but the Tribunal disagreed, citing previous decisions. The Tribunal held that even if mercury is part of the machinery, it does not qualify as an input. The appeal was dismissed.