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2018 (2) TMI 71 - AT - Central ExciseBenefit of N/N. 67/95-CE, dated 16.03.1995 - the appellant started using the molasses captively for further conversion into spirit under the claim of captive consumption - Held that: - the N/N. 67/95-CE nowhere lays down the condition of ownership for the goods used captively - appeal allowed - decided in favor of appellant.
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