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2002 (7) TMI 504 - AT - Central Excise
The judgment discusses the eligibility of Hydro Chloric acid for Modvat credit when used for effluent treatment plant. Reference is made to a Supreme Court case regarding the treatment of effluents as an integral part of the manufacturing process. The appellate tribunal allows the appeal, stating that Modvat credit can be availed even when used for effluent treatment.
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