1998 (4) TMI 496 - AT - Central Excise

Summary

The case involves the eligibility of caustic soda as an input for the sugar industry for Modvat credit. Caustic soda is deemed admissible for demineralization of boiler water, mixing with spray water in the vacuum pan, and descaling of equipment in sugar production. The appeal is allowed, lower orders are set aside, and proper relief is ordered.