Pondicherry vs Chemfab Alkalies Ltd on 24 July, 2023
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) 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. This decision of the Tribunal was upheld by the Apex
Court as reported in 1992 (59) ELT A77 (SC).