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1999 (4) TMI 96 - SCH - Central ExciseExtract: .......se of Union of India and Ors. v. Modi Rubber Ltd. and Anr. In this the Court held this issue against the Revenue by holding since such tyres are not marketable and hence would not fall within scrap. Accordingly, impugned judgment is quashed and the appeal is allowed and held such tyres are not to be treated as scrap. 2. Appeal is allowed. No costs.
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