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1983 (9) TMI 314 - AT - Central ExciseExtract: ....... its use ultimately as fuel, once electricity exigible to duty under an Item other than 6 to 11 A comes into existence, the condition of the Notification is not fulfilled. And we cannot go into the intent of the legislature casting aside the plain terms of the exemption. 16. In the premises, I am of opinion that the Appeal should be dismissed.
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