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2013 (8) TMI 347 - CESTAT NEW DELHIMarketability of carbon dioxide - Commissioner held gas not marketable as that was not being capable of bought and sold - Held that:- appellant itself has testified that the shortage of carbon dioxide was met from purchase of such goods made from the market - gas is normally filled in cylinders and bought and sold - Following decision of ARTOS BREWERIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GUNTUR [1996 (5) TMI 265 - CEGAT, MADRAS] - Decided in favour of Revenue.
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