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Central Excise - Highlights / Catch Notes

Home Highlights May 2020 Year 2020 This

Excisability/dutiability/marketibility - by-product - captive ...

Case Laws     Central Excise

May 9, 2020

Excisability/dutiability/marketibility - by-product - captive consumption - just because, the respondent were purchasing carbondioxide from other suppliers, it cannot be presumed that the carbondioxide generated in their unit was of the same character and properties as the gas being purchased from outside and hence, would be marketable.

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