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2003 (10) TMI 241 - CESTAT, MUMBAIExtract: ....... situation, we think it appropriate to demand for credit to be limited to the quantity of electricity that would be notionally said to have been manufactured out of the naphtha. The matter remanded to the Commissioner solely for credit reversal by so doing. 4. The appeal is accordingly allowed and the impugned order set aside. Consequential relief.
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