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2004 (12) TMI 237 - AT - Central ExciseExtract: .......of the chemical products. If that be so, removal of waste materials generated in a sugar factory can easily be considered to be a part of the process of manufacture of sugar. Admittedly, the gearbox in question was used for removal of such a waste material. 6. In the result, the appeal is allowed in part. (Dictated and pronounced in the open Court)
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