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1992 (11) TMI 167 - AT - Central Excise
The appeal was made regarding the Modvat credit for Phosphoric Acid used in sugar manufacturing. The Collector (Appeals) denied the credit, stating it was identifiable with apparatus. However, the Tribunal disagreed, stating Phosphoric Acid is an input for clarification and not apparatus. The appeal was allowed, setting aside the Collector's order.
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