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2019 (7) TMI 457 - AT - Central ExciseTaxability/Excisability - samples which are withdrawn for testing within the factory premises - HELD THAT:- Reliance placed in the case of THERMAX CULLIGAN WATER TECHNOLOGIES LTD VERSUS COMMISSIONER OF CENTRAL EXCISE [2013 (12) TMI 977 - CESTAT MUMBAI] where it was held that samples mandatorily drawn for testing and getting used up/destroyed during testing cannot be considered as excisable goods liable to duty. Demand set aside - appeal allowed - decided in favor of appellant.
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