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2018 (12) TMI 1030 - AT - Central ExciseExcisability/marketibility - cinders - Section 3 of the Central Excise Act - Held that:- This Bench after considering the rival contentions has upheld the Order of the Supreme Court in the case of M/s. Ahmedabad Electricity Co. Ltd. [2003 (10) TMI 47 - SUPREME COURT OF INDIA] settling the issue that cinder is not an excisable product - there is no change with regard to facts nor is there any change in law between the period on hand and the above ruling and hence, the above ruling squarely applies to the case on hand - appeal allowed - decided in favor of appellant.
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