- (1.) The appellant herein is engaged in the manufacture of Caustic Soda classified under Chapter 28 of the Central 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 dismissed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT) vide the impugned judgment dated 12-4-2005 [2005 (186) E.L.T. 202 (Tribunal)].
(2.) There is no dispute about the fact which is taken note of by the CESTAT also, that the 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.
(3.) We, thus, do not find any merit in this appeal which is, accordingly, dismissed. Appeal Dismissed ;