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2014 (1) TMI 1785 - AT - Central ExciseLevy of duty - Some of the corrugated boxes which were damaged during the process of packing of the final products were cleared as scrap without payment of duty during the period from April, 2004 to February, 2005 - whether duty can be demanded on these damaged boxes - Held that: - In any case the duty on inputs damaged during the process of manufacture cannot be demanded since it is nobody’s case that the same are products manufactured by the appellant - appeal allowed - decided in favor of appellant.
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