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2006 (11) TMI 389 - CESTAT, BANGALOREExtract: .......e as such because of breakage, cutting up, wear or other reasons. In the present case, the waste and scrap is only on account of worn out parts of the old machinery. Hence the duty is not demanded on this. We set aside the impugned order and allow the appeal. (Operative portion of the order has been pronounced in the Court on completion of hearing)
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