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    <title>2019 (11) TMI 1159 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, determining that waste and scrap generated during the manufacturing of enameled wires and cables are not excisable goods and therefore not subject to central excise duty. The decision overturned the previous order, granting the appellant relief based on legal precedents from the Bombay HC and the SC, which supported the non-dutiable status of such manufacturing waste and scrap.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that waste and scrap generated during the manufacturing of enameled wires and cables are not excisable goods and therefore not subject to central excise duty. The decision overturned the previous order, granting the appellant relief based on legal precedents from the Bombay HC and the SC, which supported the non-dutiable status of such manufacturing waste and scrap.</description>
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