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1986 (6) TMI 40 - HC - Central ExciseExtract: .......t an independent by-product as in the case of bagasse. Bagasse is certainly not a component part of sugar as such. Equally so, it is not a product which results in the intermediate stage in the course of manufacturing the final product so as to merge with the final product as such. 5. For the above reasons, the Writ Petition is dismissed. No costs.
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