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2016 (11) TMI 640 - AT - Central ExciseDemand - Process amounting to manufacture - process of electro plating is akin to galvanising or zinc plating - Held that: - similar issue stands decided in the appellant's own case COMMISSIONER OF C. EX., LUDHIANA Versus DEEPS TOOLS PVT. LTD. [2010 (4) TMI 495 - CESTAT, NEW DELHI] where it was held that Merely because the scrap has been marketed, the same cannot be held to have emerged as a result of manufacture. The appellant is not required to pay duty on copper scrap generated during the course of their activity of nickel plating/electro plating which does not amount to manufacture - appeal allowed.
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