2001 (3) TMI 669

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....ents are manufacturers of Sodium Hydroxide (Caustic Soda) Lye/flakes/solid, liquid chlorine, Hydrochloric Acid etc. falling under various heading of Chapter 28. They availed Modvat credit under Rule 57Q of the Central Excise Rules totally amounting to Rs. 319/- on the item "4 Wire Temperature Transmitters". The Addl. Commissioner of Central Excise, Bhopal vide his Order dated 12-3-1997 disallowed ....