2001 (10) TMI 548 - AT - Central Excise

Summary

The appellant filed a declaration showing caustic soda for use in manufacturing pure terephthalic acid. The issue was whether caustic soda lye is different from caustic soda. Reference to Hawley's Condensed Chemical Dictionary confirmed they are the same, both classifiable under sodium hydroxide. The appellant was entitled to Modvat credit. Appeal allowed, impugned order set aside.