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1995 (7) TMI 430 - SCH - Central ExciseExtract: ........... 977 (1) E.L.T. 199, had held that in the present case also the sawn paratty and saw dust, which arise in the nature of scrap during the course of sawing of timber logs, are not excisable products since they cannot be said to have been manufactured by the appellants. The Tribunal allowed the appeal of the respondent with consequential benefits.
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