1998 (4) TMI 496

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....his case involves eligibility of caustic soda as input for sugar industry for the purposes of Modvat credit. 2. I have heard Shri Kapil Vaish, C.A. for the appellants and Shri Y.R. Kilania, JDR for the Revenue. 3. Caustic soda is used for three purposes. The first purpose is demineralisation of boiler feed water which is converted into steam which steam is used for production of sugar.....