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2001 (10) TMI 168 - AT - Central ExciseExtract: .......ty can be charged on the piece of cables removed from the drums, and which gets destroyed in the course of mandatory quality control test. This decision has been affirmed by the Supreme Court as reported in 2001 (127) E.L.T. A49 2001 (42) RLT F11 . Following the ratio of the said decision, we set aside the impugned Order and allow both the appeals.
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