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1991 (10) TMI 130 - CEGAT, NEW DELHIExtract: .......he manufacturing of the final product will constitute waste which would no doubt be comprised of a part of the total quantity of the particular duty paid input received by the manufacturer. 9. In View of the above discussion I am inclined to agree with the findings of the Collector (Appeals). The appeal filed by the Revenue is therefore, dismissed.
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