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Jun 25 1996

Metal Reconditioning Works Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: Jun-25-1996

Reported in: (1997)(89)ELT229Tri(Chennai)

(1) whether the items manufactured in the appellants' unit Metal [Reconditioning] Works (MRW for short) are goods for the purpose of levy of Central Excise duty; (2) whether the appellants MRW can be held as the...

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