"The army command categorically denies using any chemical or toxic substance in Khan Sheikhun today," said a statement carried by the state news agency SANA.
"It stresses that it has never used them, any time, anywhere, and will not do so in the future," it added.
The attack on the rebel-held town of Khan Sheikhun in northwest Idlib province has left at least 58 civilians dead, including 11 children, according to the Syrian Observatory for Human Rights.
The United States, Britain and France have pointed the finger at the government of Syrian President Bashar al-Assad.
But the army command today evening blamed rebels.
"The terrorist groups and those that stand behind them are responsible for using chemical and toxic substances, and for being careless with the lives of innocent civilians," the statement said.
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