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2004 (7) TMI 154 - CESTAT, MUMBAI
Extract:
.......ules are silent on disposal of such wastage and scrap. Following International Tobacco Company Limited 2004 (165) E.L.T. 314 (T) 2004 (60) RLT 21 . and Silicon Cortec 2004 (166) E.L.T. 473 , since job worker would be manufacturer of such scrap, the demands and penalty on this appellant cannot be sustained. The same are set aside and appeal allowed.