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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Fly-ash in the given circumstances is qualifying only one of the ...

Central Excise

January 24, 2019

Fly-ash in the given circumstances is qualifying only one of the conditions i.e. of marketability and is not qualifying the condition of manufacture, it being compulsorily generated during the process of generation of electricity from lignite and the appellant is the manufacturer of lignite. In the given circumstances, fly-ash is not even the by-product.

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