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2008 (9) TMI 172 - CESTAT, AHMEDABADKettle Residue emerging during the process of manufacture of MMA (Mono Methyl Acrylate) – dutiability - No evidence has been put forth to show that it is a new product with distinct characteristic, name and identity - No evidence of marketability has been produced by the Revenue - Just because the appellants have been able to find use, it cannot be said that it is marketable - therefore it cannot be said that Kettle residue is excisable
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