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2004 (6) TMI 495 - CESTAT, CHENNAIExtract: .......y the Bangalore Bench in the matter reported 2002 (148) E.L.T. 896. Respectfully following the ratio of the above noted judgments, I hold that Modvat credit is admissible on Hydrochloric Acid and Aqua chem used by the appellants in the effluent treatment plant. The impugned order is accordingly set aside and the appeal allowed. Ordered accordingly.
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