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2001 (8) TMI 750 - AT - Central ExciseExtract: ....... (S.C.) that the bar of unjust enrichment would also apply for inputs captively consumed in the manufacture of final product, is not appropriate inasmuch as the same was given in different context and is distinguishable from the facts of the present case. In view of the foregoing, we find no merits in the Revenue rsquo s appeal and reject the same.
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