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this is a tutorial on how to do that http://www.photoshopstar.com/effects/how-to-create-scotch-tape-in-photoshop/ and this is link for resources of brushes used to creat scotch tape http://www.fuzzimo.com/free-old-sticky-tape-textures-ps-brushes/
Hope this answers your Question
Is that link is what you looking for ?
