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2004 (9) TMI 494 - CESTAT, NEW DELHIExtract: ........ 641 held that the goods were liable to excise duty only if they arise as a result of a process of manufacture. In the present case as the waste and scrap on which the duty was demanded by the Revenue is arising out of the process, which does not amount to manufacture, therefore, we find no infirmity in the impugned order, the appeal is dismissed.
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