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1995 (12) TMI 187 - Central Excise
.......he show cause notice refers only to waste and scraps of wires and cables generated during the course of manufacture of wires and cables and the impugned orders also relate only to scrap and waste of wires and cables. Therefore, following the ratio of the Tribanal rsquo s orders in the case of Finolex Cables, we reject the department rsquo s appeal.