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1996 (12) TMI 204 - AT - Central ExciseExtract: .......orrectly been allowed by the ld. Collector (Appeals) on phosphoric acid and we uphold his view. 8. emsp In so far as caustic soda lye is concerned, we find that the respondents have not produced any duty paying document and therefore, Modvat credit has rightly been denied on caustic soda lye. The appeal is therefore, disposed of in the above terms.
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