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2005 (9) TMI 374 - CESTAT, BANGALOREExtract: .......f the assessee that the in-process material had not yet acquired the character of or reached the stage of industrial waste. The finding recorded is correct. There is no way to take a different view from the one expressed by the Commissioner (Appeals). There is no merit in this appeal and the same is rejected. (Pronounced and dictated in open Court)
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