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1997 (7) TMI 134 - SCH - Central ExciseExtract: .......al Mills Co. Ltd. - 1997 (92) E.L.T. 315. For the reasons given in the said judgment, the appeal is allowed, the impugned judgment of the Tribunal is set aside and it is held that excise duty is not payable on the calcium carbide that comes into existence during the course of captive consumption for the purpose of manufacture. No order as to costs.
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