No excise duty on brought outs goods which weren't part of excisable goods

GST/Excise & Customs: Where during activity of installation of setting up of Sugar Plants appellant was clearing to site its own manufactured goods on payment of duty and also using bought out goods, in view of fact that whole property which came into existence was immovable property, no duty could be demanded on bought out goods which were not part of any excisable goods at time of their clearance

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