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1997 (12) TMI 247 - CEGAT, NEW DELHIExtract: .......een in favour of the assessee. In the facts and circumstances, and following the earlier decisions, we hold that the impugned goods which arise during the course of manufacture are not liable to excisable duty. Accordingly assessee succeeds and department fails on the issue involved in this case. Both the appeals are disposed of in the above terms.
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