2004 (1) TMI 426

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..... or the Respondent. [Order]. In this appeal which has been filed by the Revenue against the impugned order, the issue relates to the excisability of waste and scrap of fire bricks and waste and scrap of wires and cables. The Commissioner (Appeals) had held that these are non-excisable/dutiable by following the ratio of law laid down in Birla Corporation v. CCE, Raipur - 2003 (162) E.L.T. .....

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