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1994 (8) TMI 125 - CEGAT, NEW DELHIExtract: .......dismiss the Reference Application. We incidentally find that the West Regional Bench of the Tribunal had also dismissed the Reference Application filed by the department against their decision allowing modvat credit in respect of Titanium Anodes used similarly in the manufacture of caustic soda in the case of Gujarat Alkalies and Chemicals Limited.
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