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2017 (9) TMI 932 - AT - Central ExciseShortage of raw material - copper ingots - clandestine clearance - Held that: - As duty is to be demanded on the goods manufactured by the assessee and admittedly, it is fact on record that the appellant is not manufacturer of copper ingots therefore, no duty can be demanded on copper ingots - the duty cannot be demanded on copper ingots - appeal allowed - decided in favor of appellant.
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