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Hindalco Industries Ltd vs Bhubaneshwar-Ii on 6 March, 2024 cites

C.C.E., Jaipur vs M/S. Modi Alkalies & Chemicals Ltd. on 11 May, 2001

11. As the issue is no longer res integra in view of the clarifications issued by the C.B.E.C. by way of Circulars from time to time and the decision in the case of M/s. Chemfab Alkalies Limited (supra), we hold that on all the items which have been used by the appellant in the process of manufacture of their final product, the appellant is entitled to avail CENVAT Credit, as inputs.
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 10 - Full Document

Collector Of Central Excise vs Mettur Chemicals And Industrials on 22 December, 1990

"5. The issue that arises for consideration is whether the Titanium Cathodes used in the course of manufacture of Caustic Soda Lye and Liquid Chlorine is eligible for credit as 'inputs'. The Tribunal in the case of Collector of Central Excise Vs Meetur Chemical & Industrials (supra) held that cathodes used 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.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 3 - Cited by 1 - Full Document

Commissioner, Central Excise & Service ... vs M/S Kanoria Chemicals & Industries Ltd on 21 July, 2015

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).
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 1 - Full Document
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