1998 (2) TMI 303

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....ion in this appeal is whether phosphoric acid is an input used by the appellant in the manufacture of sugar. Collector (Appeals), in the impugned order, has held it to be an input. The appeal contends that commercial sugar can be produced without phosphoric acid. 2.  I have heard the departmental representative. Respondent is absent despite notice. 3.  Reliance is placed on the Board's....