1997 (2) TMI 203 - AT - Central Excise

Summary

The appeal was against the order of the Collector of Central Excise (Appeals), New Delhi dated 29-4-1993. The issue was whether Caustic Soda used for cleaning glass bottles for filling is an eligible input for manufacturing aerated water. The Tribunal had already decided this issue in a previous case and rejected a reference application related to it. The appeal was accepted based on the Tribunal's previous order on the same issue.