CCE, BELGAUM Vs. BALLARPUR INDUSTRIES LTD.

JUDGEMENT

(1.) THIS is a Revenue appeal against Order -in -Appeal No. 73/91 dated 31.10.1991 holding that Mercury used as an input in the manufacture of Caustic Soda is eligible for the benefit of Modvat credit. The findings given by the Commissioner in paras 4 & 5 are noted herein below: - -

(2.) REVENUE in this appeal merely contend that they have filed a reference application against the orders passed by the Tribunal and hence the appeal has been filed. The main contention of the Revenue raised in the show cause notice has been reiterated in the appeal.

(3.) LD . DR reiterates the Revenue's contention.