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1996 (3) TMI 197 - AT - Central ExciseExtract: .......rtment rsquo s stand that spent sulphuric acid is dutiable then that duty can be recovered only after appropriate proceedings are drawn up afresh and cannot follow from the proceedings already initiated in regard to disallowance of Modvat credit. We find that this submission is valid and we accept the same. The appeal is allowed on the above terms.
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