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1983 (10) TMI 261 - CEGAT NEW DELHIExtract: .......is taken to include captive consumption’, it will amount to double accounting of the same goods and will frustrate the purpose for which value of clearances are to be computed i.e. to ascertain the size of the Unit. Accordingly, the Board’s decision in Bharat Metal Industries - 1981 (8) E.L.T. 503 - seems to be correct and more logical.
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