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2018 (3) TMI 1227 - AT - Central ExciseLevy of tax - waste packing material (floor sweeping) - Held that: - issue has came up before the Tribunal in the case of Harinagar Sugar Mills Ltd. vs. CCE [2014 (5) TMI 494 - CESTAT MUMBAI], where it was held that it cannot be said the appellants are manufacturing the said floor sweepings and appellants are not required to pay duty on these floor sweeping being waste - The floor sweeping is incidental and appellant never manufacture it. So there is no question of levy of tax - appeal allowed - decided in favor of appellant.
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