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Area based exemption - Manufacturing activity or not - Job work - appellants are in the nature of semi finished goods which require further processing by KEL for being used as parts of the fans the same cannot be treated as marketable and hence excise duty would not be chargeable. - Tri

Central Excise - Area based exemption - Manufacturing activity or not - Job work - appellants are in the nature of semi finished goods which require further processing by KEL for being used as parts o .....

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