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2015 (10) TMI 1262 - AT - Central ExciseExcisability of product - whether the paper scrap and BOPP film scrap arising during the course of manufacturing of cigarettes can be held to be excisable or not - Held that:- Even though the said scrap is being sold by the appellant but the same cannot be held to be excisable and hence dutiable - issue stands covered by the decision in M/s. VST Industries Ltd. Vs. CCE, Hyderabad-II - Impugned order set aside - Decided in favour of assessee.
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