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2003 (9) TMI 268 - CESTAT, NEW DELHI
Extract:
....... arising during the manufacture of the final product. As waste cannot be regarded as a final product, provisions of Rule 57CC are not applicable. This was the view held by the Tribunal in the case of Rudra Bilas Kisan Sahkari Chini Mills Ltd. (supra). We, therefore, find no infirmity in the impugned order and reject the appeal filed by the Revenue.