S. Kalyanam, Member (J)

1. This appeal is filed by the Collector of Central Excise, Guntur and is directed against the order of the Collector of Central Excise (Appeals), Madras dated 31-01-1989 holding that the recovery proceedings of the Department in respect of erroneous credit taken by the respondent during December 1986 are barred by limitation under Section 11A of the Central Excises and Salt Act, 1944 inasmuch as the show cause notice in regard to the same was served on the respondent only on 6-1-1988.

2. Shri K. Narasimhan, the Learned Counsel for the respondent at the outset submitted that the lower appellate authority has not gone into the merits of the issue namely whether Titanium Anodes, being a consumable item used in or in relation to the manufacture of Caustic soda/Caustic potash in the electrolysis process, should be treated as input within the meaning of Notification No. 177/86 dated 1-3-1986 and consequently whether the respondent would be entitled to the relief of the same. The learned Counsel urged that this issue has been decided by a Bench ruling of this Tribunal in E/A. No. 183/89-MAS in the case of Travancore Cochin Chemicals Ltd. v. Collector of Central