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    <title>1997 (5) TMI 116 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=86688</link>
    <description>The Tribunal allowed the appeal in a case concerning the excisability and classification of waste generated during biscuit manufacturing. The waste, utilized as animal feed, was initially classified as excisable but exempted due to its use. The appellant&#039;s consultant argued against this change, citing past decisions. The Department contended that regularly marketed goods could be excisable. The Tribunal, referencing precedents like Modi Rubbers and India Gelatine and Chemicals, emphasized the lack of a consistent market for the waste, leading to the appeal&#039;s approval and the overturning of lower orders.</description>
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    <pubDate>Mon, 12 May 1997 00:00:00 +0530</pubDate>
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      <title>1997 (5) TMI 116 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=86688</link>
      <description>The Tribunal allowed the appeal in a case concerning the excisability and classification of waste generated during biscuit manufacturing. The waste, utilized as animal feed, was initially classified as excisable but exempted due to its use. The appellant&#039;s consultant argued against this change, citing past decisions. The Department contended that regularly marketed goods could be excisable. The Tribunal, referencing precedents like Modi Rubbers and India Gelatine and Chemicals, emphasized the lack of a consistent market for the waste, leading to the appeal&#039;s approval and the overturning of lower orders.</description>
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      <pubDate>Mon, 12 May 1997 00:00:00 +0530</pubDate>
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