{"id":71868,"date":"1997-02-11T00:00:00","date_gmt":"1997-02-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kanoria-chemicals-and-indus-ltd-vs-collector-of-c-ex-on-11-february-1997"},"modified":"2017-11-09T05:05:29","modified_gmt":"2017-11-08T23:35:29","slug":"kanoria-chemicals-and-indus-ltd-vs-collector-of-c-ex-on-11-february-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kanoria-chemicals-and-indus-ltd-vs-collector-of-c-ex-on-11-february-1997","title":{"rendered":"Kanoria Chemicals And Indus. Ltd. vs Collector Of C. Ex. on 11 February, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Kanoria Chemicals And Indus. Ltd. vs Collector Of C. Ex. on 11 February, 1997<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1997 (92) ELT 106 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> G.A. Brahma Deva, Member (J) <\/p>\n<p>1. The issue involved in this case is eligibility of Modvat credit in respect of Mercury which is used in the manufacture of Caustic Soda. Shri A.P. Mathur, ld. Advocate appearing for the appellants submitted that Mercury is essentially required for the manufacture of Caustic soda and is eligible for Modvat being input used in relation to the said manufacture and not being an item excluded under Explanation to Rule 57A of the Central Excise Rules, 1944. He submitted that the department has denied the Modvat credit only on the ground that the items is a part of machinery and therefore it is not allowed to get benefit of Modvat credit.\n<\/p>\n<p>2. Shri Ram Sharma, ld. DR appearing for the Revenue justified the order passed by the authorities below in denying the Modvat credit on the ground that item being a part of the machinery and machinery was excluded. In reply Shri Mathur submitted that the issue is already covered by a series of decisions of this Tribunal including in the very party&#8217;s case in respect of the same item as can be seen from the Order No. A\/2044\/96-NB, dated 8-8-1996.\n<\/p>\n<p>3. In the case referred to above, the Tribunal has observed &#8220;The Southern Bench, Madras in the case of CCE v. Metture Chemicals Industries reported in 1991 (56) E.L.T. 465 (Tribunal) has held that mercury used as cathode in the electrolytical process gets consumed and cannot be treated as equipment in relation to manufacture of final product but has to be considered as an input therefor.&#8221;\n<\/p>\n<p>4. Since the Tribunal has been consistently taking the broader view with reference to the definition of capital goods and in view of the fact that the item has been used in relation to the manufacture of the finished product and the item as such was not specifically excluded in the explanation, I am inclined to accept the plea of the party and accordingly the item is eligible for Modvat credit. In the view I have taken, I set aside the impugned order and accordingly the appeal is allowed with consequential relief.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Kanoria Chemicals And Indus. Ltd. vs Collector Of C. Ex. on 11 February, 1997 Equivalent citations: 1997 (92) ELT 106 Tri Del ORDER G.A. Brahma Deva, Member (J) 1. The issue involved in this case is eligibility of Modvat credit in respect of Mercury which is used in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-71868","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kanoria Chemicals And Indus. Ltd. vs Collector Of C. 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