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2001 (2) TMI 768 - Commissioner - Central ExciseExtract: .......e been next to impossible. As such, demand of credits mainly on the assumption that some of the electricity being produced is not being used cannot be legally unsustainable. 6. emsp Thus after having considered the submissions of the appellants and the case made out by the Adj. Officer, I cannot but set aside Order-in-Original and allow the appeal.
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