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2008 (8) TMI 182 - AT - Central ExciseWelding Rectifiers issued for captive consumption on payment of duty – capital goods used in mfg. of machines for captive use - Some welding rectifiers are sent to work site & some of them are retained in the factory for use - According to revenue, the welding rectifiers available in the factory may not be the ones which have been duty paid - It is not disputed given point of time, 19 welding rectifiers were available in the factory of the respondents and were being used – credit admissible
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