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2000 (4) TMI 96 - CEGAT, MADRASExtract: .......t duty paid Chlorine Gas was used in the manufacture of Hydrochloric Acid captively, then without insisting on a prior declaration under Rule 57G and without insisting on the maintenance of RG 23A-Part I and II registers, the Modvat credit could be allowed if otherwise admissible. 7. The appeal is allowed by way of remand with the above directions.
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