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2015 (8) TMI 1052 - SUPREME COURT

2015 (8) TMI 1052 - SUPREME COURT - 2015 (322) E.L.T. 823 (SC) - Denial of refund claim - Reversal of Cenvat Credit - Duty paid under protest - Caustic Soda is manufactured by electrolytic method wherein mercury 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 mer .....

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ral Excise Tariff Act. This product, viz., Caustic Soda is manufactured by electrolytic method wherein mercury is used as cathode which after the use is procured and cleared. On the clearance of this mercury, the appellant had paid excise duty under protest for the period from July, 2001 to November, 2001, and again for February, 2002. Thereafter, the appellant filed application for refund of this duty which was rejected by the adjudicating authority. Appeal preferred against the order has been .....

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