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1986 (1) TMI 224 - CEGAT, NEW DELHIExtract: .......5 E.L.T. 222 S.C.) even sub-standard goods produced during process of manufacture and which may have to be disposed of as rejects or scrap, are yet products of the manufacturing process. Hence, this argument of the appellant is unacceptable. 6. In the circumstances, the orders of the Collector (Appeals) are not sustainable. The appeals are allowed.
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