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2004 (9) TMI 548 - CESTAT, NEW DELHIExtract: ....... scrap and as such Rule 57S(2)(C) of the Central Excise Rules is not attracted. The appellants have also emphasized the fact that the waste and scrap has been obtained in the course of construction actively which is not chargeable to duty as no manufacturing process is involved. In view of this, we set aside the impugned order and allow the appeal.
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