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1998 (1) TMI 151 - CEGAT, MUMBAIExtract: .......rding the objective behind the Rule, its purpose will not be achieved in such a case of captive consumption. It may also be noted that the Modvat scheme provides for other reliefs in such situation of inputs produced and captively consumed. 5. emsp In the result the findings of the lower authorities call for no interference. The appeal is rejected.
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