1998 (10) TMI 122

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....ilania, JDR, for the Respondent. [Order]. - The single issue for determination in this case is whether Soda ash and Caustic soda used for cleaning of various machinery were eligible inputs in the manufacture of sugar or not. 2. I find that this issue has been settled earlier in favour of the asessees. Caustic soda flakes used for descaling of the brass tube in a sugar factory were he....

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....ed in 1997 (93) E.L.T. 501 (Tribunal) held that caustic soda lye for demineralisation of boiler water was eligible input. The second purpose to which the caustic soda solution is put is in mixing with spray water in the vacuum pan to condensing the liberated sulphuric acid fumes. In this process caustic soda is used directly in the manufacture of sugar and, therefore, its admissibility becomes ....