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2010 (8) TMI 274 - CESTAT, AHMEDABADDemand – cenvat credit - waste and scrap cleared without payment of duty - duty demanded at flat rate without classifying items and without determining rate of duty leviable - contention submitted by the appellant was that waste and scrap of metal generated out of dismantling of machinery are due to wear and tare of machine parts cannot be treated as excisable goods leviable to duty as waste and scrap as defined in note 8(A) of Section 15 of CETA 1985 - Tribunal had taken a view that scrap which is generated from capital goods is not covered by this definition - waste and scrap are not covered by the definition and in any case department has not made any effort to classify the same, it has to be held that appellants have made out a very strong case in their favour – Appeal allowed
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