1999 (7) TMI 408

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....S.L. Peeran, Member (J)]. - This is a Revenue appeal against order-in-appeal No. 397/90, dated 31-12-1990 by which the Commissioner has held that "phosphoric acid and ammonium bifluoride" can be treated as inputs used in or in relation to manufacture of sugar. 2. It has been submitted by the assessee before the Commissioner that the other item namely Anti-corrosive chemicals helps in reduc....