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2017 (10) TMI 11 - AT - Central ExciseWaste - dutiability - plastic waste that arises during the recovery of metal scrap - Held that: - If along with every manufactured item scrap is generated, then that scrap cannot be considered as manufactured item - the waste which gets generated in the facts of this case, is not excisable under any tariff heading, and remains un-contradicted by the Revenue in their appeals either before the adjudicating authority or before the 1st Appellate Authority or even before us - demand set aside - appeal dismissed - decided against Revenue.
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