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2004 (2) TMI 265 - AT - Central ExciseExtract: .......d scrap cleared on payment of duty. 4. We are in perfect agreement with the view taken by the Commissioner (Appeals) as above. The Revenue has no case that aluminium waste and scrap generated in the course of manufacture of bus bodies is not an excisable product. We therefore find no merit in this appeal by the Revenue. The appeal stands dismissed.
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