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2005 (4) TMI 113 - AT - Central ExciseExtract: .......ven after using mercury as cathode in the electrolysis process, they cleared the products as mercury only. Once the product is cleared by the Appellants as mercury only, it can not be claimed by them for the purpose of levying the Central Excise duty that the product is a waste product. Accordingly, we find no merit in the Appeal which is rejected.
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