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2004 (12) TMI 205 - AT - Central ExciseExtract: ....... these goods were used for generating steam which was in turn, used for generating electricity, a part of which was not captively consumed for the manufacture of final product in the factory. This ground is not sustainable in view of the case law cited by the ld. Counsel. 4. In the result, the impugned order is set aside and this appeal is allowed.
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