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2017 (2) TMI 149 - AT - Central ExciseUse of waste material - Isobutyl Benzene, by-product in the form of spent water and propylene - whether these used propylene falls under chapter sub heading 2711.19 and attracts excise duty? - Held that: - merely because waste material is put to some use, the same cannot be held to be excisable unless a requisite market for the same is shown by the revenue - appeal dismissed - decided against Revenue.
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