Transformer is used to convert high volt AC to low volt AC (Step down) or low volt AC to high volt AC (Step up). So step-down transformer is generally used to convert 230 Volt AC to low volt AC which can be used to make a DC power supply after rectification and smoothing. But a Non polarized capacitor can act like a transformer to step down the high volt AC to low volt AC. Say, 230 V AC to 40 VAC. Let us see how the capacitor is doing this.
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