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2004 (7) TMI 582 - CESTAT, MUMBAIExtract: .......ride as supported by the Analyst report, it is to be observed that chlorine gas is scrubbed with solution of caustic soda and there being any chance of its escape in the atmosphere and thus is deemed as used in the manufacturing process. 11. emsp In view of the aforesaid discussion, I find no merits in the Revenue Appeal. Hence appeal is dismissed.
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