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    <description>The Orissa High Court directed the Tribunal to submit a statement of facts on whether titanium metal and mercury used as anode and cathode in an electrolytic cell, though not consumed in manufacture, qualify as inputs under Rule 57A of the Central Excise Rules. The Tribunal recorded the Revenue&#039;s statement of facts and directed the registry to annex it to the order and forward the papers to the High Court.</description>
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