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2019 (5) TMI 127 - CESTAT HYDERABADExcisability/marketability - kolas which are used for Breakwater's while constructing Krishnapatnam Port - HELD THAT:- It is undisputed that the respondent herein was awarded a EPC contract for construction of port at Krishnapatnam Port and the entire EPC contract included construction of Breakwaters in order to make the water still and come in the port area for which they produced the said kolos. It is also undisputed that this kolas were manufactured keeping in mind the specific requirements of Krishnapatnam Port. Also, Revenue has not produced any evidence to even indicate that this kolas are be used at some other port. Demand cannot sustain - appeal dismissed - decided against Revenue.
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