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1996 (9) TMI 372 - CEGAT, NEW DELHIExtract: .......No. 25. rdquo In the order relied upon by the learned Advocate there is no discussion that the waste had arisen in the process of blanking or after the process of blanking. 9. emsp In view of the above we consider that the view taken by the Collector, Central Excise (Appeals) does not suffer from any infirmity. In the result the appeal is rejected.
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