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1996 (5) TMI 229 - CEGAT, NEW DELHIExtract: .......e submits that sulphuric acid is not used by itself to remove scales it is added to the caustic soda solution. We hold that in the circumstances sulphuric acid is used it can be said to have entered the stream of manufacture and, therefore, would be eligible input for Modvat credit. In the result, the appeal is allowed and impugned order set aside.
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