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    <title>2017 (9) TMI 211 - CESTAT AHMEDABAD</title>
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    <description>Sale of leftover marble lumps after screening marble powder was not trading or an exempted service where the usable fine powder was consumed in manufacturing calcium carbonate and the input services had been used for dutiable final goods. The clearance of only the unusable remnant material did not change the character of the activity, so the demand to pay 6% on the value of those lumps was unsustainable. The assessee was therefore not liable for the demanded amount and the demand was set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347454</link>
      <description>Sale of leftover marble lumps after screening marble powder was not trading or an exempted service where the usable fine powder was consumed in manufacturing calcium carbonate and the input services had been used for dutiable final goods. The clearance of only the unusable remnant material did not change the character of the activity, so the demand to pay 6% on the value of those lumps was unsustainable. The assessee was therefore not liable for the demanded amount and the demand was set aside.</description>
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