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2017 (12) TMI 1296 - AT - Central ExciseDemand of duty - defective components - Held that: - it is not in dispute that the defective / damaged components have not been manufactured in the appellants factory - similar issue came for consideration before the Tribunal in the case of Panasonic Energy India Co. Ltd. vs. CCE, Indore, [2016 (11) TMI 1283 - CESTAT-New Delhi], where it was held that These scrap/waste/paring also cannot be considered as intermediate product or by product during the course of manufacture of any excisable goods, scrap of paper cannot be considered as a product different from the paper and Mere mentioning in the tariff is not sufficient to attract excise levy - demand not sustained - appeal allowed - decided in favor of appellant.
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