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2023 (7) TMI 947 - AT - Central ExciseCENVAT Credit - Inputs - Titanium Coated Cathodes - Department was of the view that the coated cathodes having been used only as part of an equipment is not eligible for credit as ‘inputs’ - manufacture of Caustic Soda Lye and Liquid Chlorine - HELD THAT:- The Tribunal in the case of COLLECTOR OF C. EX. VERSUS METTUR CHEMICALS & INDUSTRIALS [1990 (12) TMI 243 - CEGAT, MADRAS] held that cathodes used in the electrolytic process being incidentally consumed in the manufacture of caustic soda is an ‘input’ as defined under erstwhile Rule 57A of Central Excise Rules, 1944 and eligible for modvat credit. The revision application filed by the department against this decision of the Tribunal was dismissed by the Tribunal vide Final Order No.170/1995 and the order has been accepted by the Department. In the case of COLLECTOR OF CENTRAL EXCISE, INDORE VERSUS GWALIOR RAYON SILK MFG. (WVG.) CO. LTD. [1988 (2) TMI 210 - CEGAT, NEW DELHI] it was categorically held that electrodes takes part in the manufacturing process and though no doubt that electrodes did not enter the stream of manufacture as raw materials, they are eligible for credit. There are no grounds to deviate from the view taken by the Commissioner (Appeals) - appeal of Revenue dismissed.
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