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2002 (11) TMI 233 - CEGAT, MUMBAIExtract: ....... conflict with the same. The appellants are right in their contention that they are including the price of the containers in the price of chlorine. They, therefore are entitled to take duty paid on the chlorine container as Modvat credit. 4. In view of what is stated above, the appeal is allowed with consequential relief, if any, to the appellants.
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