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2006 (5) TMI 481 - AT - Central ExciseExtract: .......ered the submission of both sides. In view of the judgment of Gujarat High Court to the effect credit has to be allowed on all the inputs if the steam generated with them is used within the factory for any purpose, the appeal of MALCO has to be allowed. Accordingly, I allow the appeal with consequently relief. Dictated and pronounced in open Court.
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