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1992 (9) TMI 196 - CEGAT, NEW DELHIExtract: .......sions of Rule 57F are not applicable hereto. We, therefore, hold that the appellants are rightly entitled to the benefit of Modvat credit and that the Modvat credit is not to be restricted to the duty element on the concentrated sulphuric acid actually consumed in sulphonation reaction. 6. In the result all the 3 appeals are liable to be dismissed.
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