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2004 (1) TMI 426 - CESTAT, NEW DELHIExtract: .......l has again followed the law laid down in Finolex Cables Ltd. (supra) and observed that waste and scrap of wires and cables are not excisable. Therefore, the impugned order passed by the Commissioner (Appeals) by following the ratio of law laid down in these cases is perfectly valid and is upheld. The appeal of the Revenue is accordingly dismissed.
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