1998 (10) TMI 122

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..... on in this case is whether Soda ash and Caustic soda used for cleaning of various machinery were eligible inputs in the manufacture of sugar or not. 2. I find that this issue has been settled earlier in favour of the asessees. Caustic soda flakes used for descaling of the brass tube in a sugar factory were held eligible inputs in the Tribunal judgment in the case of Commissioner of Central Excis .....

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..... water was eligible input. The second purpose to which the caustic soda solution is put is in mixing with spray water in the vacuum pan to condensing the liberated sulphuric acid fumes. In this process caustic soda is used directly in the manufacture of sugar and, therefore, its admissibility becomes evident. The third use of this caustic soda was for descaling of evaporator and pan bodies tub .....

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