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2000 (4) TMI 403 - AT - Central ExciseExtract: .......vat credit and duty on the final product was paid out of duty taken as credit on plastic components. 6. emsp Insofar as the unjust enrichment in respect of inputs captively consumed is concerned, the issue has already been decided by the apex court and, therefore no reference is now required. In this view of the matter, reference is partly allowed.
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