Chimney Structures Not Liable for Central Excise Duty Due to Lack of Marketability, Rules Court.

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Full Text of the Document

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....Manufacture - structures emerging during the course of erection of such chimney - whether fabrications carried out by the appellant at site of M/s.NTPC in connection with execution of the work order for erection of Chimney will be liable to Central Excise duty? - Held no - Test of marketability fails....