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2005 (4) TMI 233 - AT - Central ExciseExtract: .......d above, we hold that red mud which emerged during the course of manufacture of Aluminium from Bauxite in the appellants factory during the period of dispute was not excisable and hence the demand of duty is not sustainable. In the result, the impugned orders are set aside and these appeals are allowed. (Order pronounced in open court on 19-4-2005)
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