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1993 (7) TMI 175 - CEGAT, NEW DELHIExtract: .......tablishment complex. We also consider from the way the Notification is worded, that the intention appears to be to extend the benefit in case of captive consumption by industrial units as well as complex integrated establishments. 12. As such, we hold that the appellants were entitled to the benefit of this Notification. Hence we accept the appeal.
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