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2007 (11) TMI 139 - CESTAT AHMEDABADCement mfg. – captive mines adjacent to their factory – in view of SC in another case captive mines are to be construed as an integral unit of the concerned cement factory - If the duty paid on the capital goods such as crusher and transformers are available as credit for the concerned cement manufacturing unit, then crusher & transformer will be consider as used in relation to mfg. of cement – credit allowed to furnace oil used in generation of electricity, supplied through transformer
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