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2018 (7) TMI 247 - AT - Central ExciseManufacture - marketability - Captive consumption - parts of railway wagons manufactured and consumed captively - assessee imported and supplied railway wagons classifiable under Chapter 86 of Central Excise Tariff Act, 1985 to the Indian Railways at Nil rate of duty - Held that:- the Tribunal in the case of Texmaco Ltd. Vs. Commr. of Central Excise, Kolkata III [2007 (7) TMI 162 - CESTAT, KOLKATA], has dealt the issue in detail and allowed the assessee’s appeal on the ground of marketability - appeal dismissed - decided against Revenue.
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