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2008 (12) TMI 465 - CESTAT, BANGALOREExtract: .......rd, it may have some commercial value. We do not find any logic in demanding duty on such scrap. There are no grounds to hold that the waste has arisen in the course of manufacture of any product. In view of this factual situation, there is no merit in the Revenue rsquo s appeal and the same is dismissed. (Pronounced and dictated in the open court)
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