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1996 (7) TMI 406 - AT - Central ExciseExtract: .......ll short of the purity contemplated by the Rules and, therefore, in law has no marketability. It was on this ground that the High Court held against the Department. We follow the view taken by the High Court of Delhi and hold that the Calcium Carbide produced by the respondent is not excisable goods. In view of this finding the appeal is dismissed.
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