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1983 (12) TMI 291 - AT - Central ExciseExtract: .......same factory amounted to removal within the meaning of Rule 56A(3)(iv)(a) or for the purpose relying on newly added explanations to Rules 9 and 49. This provision as to waste could only be attracted when there was removal from the factory in accordance with the provision of Rule 56A. 9. We, therefore, allow the appeal and set aside the demand.
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