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2006 (9) TMI 467 - AT - Central ExciseExtract: .......lectricity the subsequent utilisation of exhausted steam could not be a reason to deny the credits as availed which would be eligible, on use of super-heat steam has been used as electricity was generated. 3.1 emsp In the view, we are taking, we found no reason to uphold the order. The same is set aside and the appeal allowed. (Pronounced in Court)
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