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2007 (8) TMI 621 - CESTAT, AHMEDABADExtract: .......s a result of some manufacturing activities. Such waste and scrap is damaged, old and used, obsolete pieces and machineries/equipments etc. and metal furniture etc. We find no acceptable reason to hold the same as excisable products. Accordingly, the appeal filed by the Revenue is rejected. Cross-objection is also disposed of. (Pronounced in Court)
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