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1999 (1) TMI 254 - CEGAT, NEW DELHIExtract: .......in the market, it does not make itself goods for levy of Central Excise duty as was held by the Apex Court in the case of Indian Aluminium Co. Limited cited above. Following the ratio of this judgment, we hold that the lead ash is not goods for the purpose of levy of Central Excise duty. 5. emsp In view of the above findings, the appeal is allowed.
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