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1993 (11) TMI 162 - AT - Central ExciseExtract: .......o period of six months in respect of duty paid on chemicals used in production of steam, restricted to its usage in turbine for power generation. However, that part of steam, which goes from boiler directly into the manufacturing process (other than in turbine), should be given Modvat credit. 10. Both the appeals are disposed of in the above terms.
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