TMI Blog2023 (7) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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. - EXCISE APPEAL No. 40446 OF 2014 - FINAL ORDER No. 40609 / 2023 - Dated:- 24-7-2023 - HON BLE MS. SU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R Sri R. Rajaraman appeared and argued for the Department. It is submitted by the Ld. A.R that adjudicating authority has erroneously held that coated cathodes were used in relation to manufacture of caustic soda and therefore would be eligible for credit as inputs. Board vide circular No.7/90-Cx 8 dt. 09.02.1990 while deciding the admissibility of modvat credit on the anodes/cathodes used in the manufacture of zinc has clarified that said anodes / cathodes are not known to take part in the manufacture of zinc and do not get consumed; that therefore modvat credit should not be permitted on the anodes cathodes used in the electrolytic process of metallurgical extraction of zinc. The Commissioner ought to have considered the said circular a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. Similarly, reference application was filed in the case of CCE Vs Modi Alkalies Chemicals Ltd. - 1994 (74) ELT 966 (Tri.) and in the case of CCE Vs Kanoria Chemicals Industries (supra). The appeals filed by the department against such decisions were also dismissed. In the case of Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd. - 1988 (35) ELT 227 (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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