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Captive consumption - use of the pallets is for carrying out the material from one machine to the other - cannot be said that these goods are used in relation to the manufacture in or in relation to the manufacture of the final products. - Benefit of Notification No.67 /95 not allowed - SC

Central Excise - Captive consumption - use of the pallets is for carrying out the material from one machine to the other - cannot be said that these goods are used in relation to the manufacture in or .....

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