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2012 (11) TMI 355 - CESTAT, AHMEDABADDemand of duty - During the course of manufacturing finished products, plastic flakes are generated, which are recycled in the process by converting them into plastic granules – alleged that assessee is liable to discharge duty on the flakes, which are converted into granules, since they are intermediate products – Held that:- They have discharged more duty on the reprocessed granules than the amount of duty that they would have discharged on the flakes, if they would have removed the said plastic flakes from the factory premises - appeal filed by the Revenue is rejected
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