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2002 (11) TMI 384 - AT - Central ExciseExtract: .......ld that the bead wire rings manufactured by the appellants and captively consumed in the manufacture of ADV tyres during the material period were not marketable and hence not excisable as contended by them. Having held so, it is not necessary for us to look into any other issue in this appeal. The impugned order is set aside. The appeal is allowed.
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