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2012 (5) TMI 296 - AT - Central ExciseDemand of duty on clearance of re-processed goods - respondents had received back certain products manufactured by them on being rejected, for further processing – Held that:- processes carried out by the respondent on the duty paid finished goods which were received back by them being rejected would not amount to manufacture and hence no duty was payable by the respondent on the reprocessed goods, appeal dismissed
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