Harish Chander, Judicial Member

1. Dhrangadhra Chemical Works Ltd. has filed a Revision Application under erstwhile Section 36 of the Central Excises and Salt Act, 1944 to the Additional Secretary, Government of India, Ministry of Finance, New Delhi being aggrieved from order-in-appeal No. 159 of 1981 dated 27.3.1981 passed by the Appellate Collector of Customs and Central Excise. The said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 35P of the Central Excises and Salt Act, 1944 to be disposed of as an appeal.

2. Thereafter the same appellant has filed two more appeals before the Tribunal mentioned as below :-

(i) ED/SB/2324/83-A

(ii) ED/SB/1993/83-A

Since the issue involved is identical in the above appeals, the same are disposed of by this consolidated order.

3. The facts of appeal Nos. 666/81A and 2324/83A are similar. The facts in appeal No. 666/81A are as below :-

The appellants are manufacturing Caustic Soda and within their factory they have a unit for the manufacture of metal containers. They consume captively the metal containers manufactured in their unit in packing caustic soda, solid flakes and Trichloroethylene/perchloroet