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2004 (2) TMI 425 - CESTAT, NEW DELHIExtract: .......crap which is in dispute, is generated. Therefore, the contention of the Revenue that this waste and scrap is similar to final product, is not acceptable. The waste and scrap which is under consideration is not covered under any sub-heading of the Central Excise Tariff. Therefore, we find no infirmity in the impugned order. The appeal is dismissed.
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