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2003 (3) TMI 742 - SCH - Central Excise

2003 (11) TMI 109 - HC

The Supreme Court allowed the appeal, stating that the intermediate product is not excisable to duty as it is not marketable and lacks separation facility. The judgment is in line with the case of Collector of Central Excise, Baroda v. United Phosphorus Ltd. reported in 2000.

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