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2012 (9) TMI 340 - AT - Central ExciseExtended period of limitation - conversion of rejected materials into granules - suppression – Held that:- reprocessing of rejected goods if yielded only scrap, process would amount to manufacture and the scrap is removable on payment of duty. Necessary intimations were given by the appellant on 4-2-2002 and subsequently there were correspondences with the Revenue, which prove that the facts were not suppressed by the appellant from the department – In favor of assessee
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