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2001 (3) TMI 757 - CEGAT, CHENNAIExtract: .......captive consumption are excluded. Following the ratio of these two decisions and the clear wordings of Explanation VI to the notification, the value of the clearance of the goods captively consumed is not to be included for calculating the aggregate value of clearances under Notification No. 1/93. Both the appeals filed by the Revenue are rejected.
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