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1997 (2) TMI 203

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.... - This is an appeal against the order of Collector of Central Excise (Appeals), New Delhi dated 29-4-1993. 2. Learned counsel stated that the only issue involved in this case is as to whether Caustic Soda used for cleaning the glass bottles (for filling) is an eligible input used in relation to the manufacture of aerated water. This issue has already been decided by the Tribunal in their ....