1996 (5) TMI 229

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....ri Sri Ram, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against the Order No. 60/91, dated 13-11-1991 of Collector of Central Excise, Allahabad. 2.  Arguing for the appellant the ld. Advocate submits that alumina is extracted from the bauxite ore. Aluminium is, therefore, produced from alumina by electrolysis. Dissolution of alumina in the....

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....dded to the spent liquor to regularise the production rate and heat transfer. The sulphuric acid also helps prevention of scale deposition. It, therefore, is an input which is used in the process of manufacture as such and would be eligible input within the extended meaning of "in or in relation to the manufacture", the expression used in Rule 57A. The learned counsel cites the case of Saurashtra ....