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Removal of towers for testing - They are destroyed and turned into scrap. Appellant clears scrap on payment of duty. Thus, the process of destructive testing being integrally connected with the ultimate production of final product, it cannot be said that appellants have cleared any goods liable to duty - Tri

Central Excise - Removal of towers for testing - They are destroyed and turned into scrap. Appellant clears scrap on pay .....

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