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2001 (9) TMI 134 - AT - Central ExciseExtract: ....... to show that the steel tank as such can be taken to the market and sold. On the other hand both the lower authorities have given their findings that if tank is to be removed, it has to be dismantled and its existence as tank comes to an end. Accordingly, we hold that the tank is not liable to excise duty and reject the appeal filed by the Revenue.
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