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2007 (11) TMI 276 - SUPREME COURT
Whether Lean Gas produced by Gas Authority of India Ltd. (GAIL) is a manufactured marketable final product or by-product - alleged by the Department that assessee had cleared Lean Gas in bulk u/ch 2611.21 claiming nil rate of duty - no clearance has been given by Committee in favour of the Central Govt. which had preferred the present civil appeals - appeals filed by dept. are dismissed on the factual aspect, namely, that in the SCN, there is no allegation that Lean Gas is the final product.
