2008 (10) TMI 701

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..... Mr. J.P. Devadhar, JJ. ORDER The dispute in this appeal is where parts and accessories of which duty is paid are used for manufacture of a sugar plant, whether the excise duty is payable on .....

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..... reported in 2000 (120) E.L.T. 273 (S.C.) held that in the present case the marketability test has not been fulfilled and, therefore, no excise duty is leviable on the sugar factory manufactured out of .....

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