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2001 (12) TMI 775 - CEGAT, MUMBAIExtract: .......the Tribunal has held that chemicals, added to water treated to reduce formation of scales in the heat exchangers which are installed in the factory of the manufacturer, would qualify as input. That ratio would apply to the water treatment chemicals under consideration before us. We, therefore, find no ground to interfere. 5. emsp Appeal dismissed.
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