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2003 (11) TMI 143 - AT - Central ExciseExtract: .......crap which is generated in the process of construction work, is not liable to any excise duty, as held in the impugned order. Therefore, we hold that the impugned order is not sustainable and the same deserves to be set aside. 7. The appeal is accordingly allowed and the impugned order is set aside, with consequential relief in accordance with law.
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