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2002 (5) TMI 180 - AT - Central ExciseExtract: ....... shows that bus-bar is captively consumed. We have no doubt in our mind that bus-bar is an intermediate product and is eligible to the benefit of credit of input itself in terms of Rule 57D(2) of C. Ex. Rules, 1944. 11.Having regard to the above findings the appeal is allowed. Consequential relief if any, shall be admissible in accordance with law.
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