1997 (12) TMI 637

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..... on in this appeal is whether mercury which is used as cathode in the electrolysis of brine for the manufacture of caustic soda can be considered as an input in terms of Rule 57A. In the order impugned in the appeal, the Collector (Appeals) has, following the decision of the Tribunal in C.C.E. v. Mettur Chemicals Industrials - 1991 (56) E.L.T. 465 (Tribunal) = 1991 (17) ETR 560, held that it is a .....

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..... t the plea made before it, that mercury is a part of machinery because mercury was being used up in the process. There is nothing in the appeal to rebut this specific finding, which derives support from the other decisions cited by the respondent. Even if we accept the point in the appeal that mercury is a part of the machinery in electrolysis, that fact by itself would not be sufficient to deny t .....

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