ORDER

Per K. Sankararaman:

Collector of Central Excise, Patna has filed this Appeal against the Order-in-Appeal No. 5/Pat/90 dated 25.1.90 passed by Collector of Central Excise (Appeals), Calcutta whereby he had allowed the Appeal filed by M/s Bihar Caustic & Chemicals Limited (who are Respondents herein) holding them to be eligible for Modvat benefit in respect of Titanium Anode used by them in the manufacture of Caustic Soda by the Electrolysis process. Their claim in this regard had been rejected initially by the Assistant Collector of Central Excise, Gaya, which decision was reversed in their favour by the Collector (Appeals) on appeal by them.

2. In the present Appeal, it has been urged that the Order of Collector (Appeals) is improper and unjust as the latter had, for passing the impugned order, relied upon the Tribunal order in Gujarat Alkalies and Chemicals Ltd. Vs. Collector of Central Excise, Baroda. The said order not having been accepted by that Collector, a Reference Application had been filed against the same. Further, the merits of the case had not been gone into by the Collector (Appeals). He had not given any observation on the manufacturing process of Caustic Soda-by