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2013 (2) TMI 8 - CESTAT AHMEDABADCenvat credit - capital goods which are cleared as waste and scrap - Held that:- FAA was correct in coming to the conclusion that the issue is no more res-integra in as much as that the division bench of the Tribunal in the assessee's own case [2010 (8) TMI 274 - CESTAT, AHMEDABAD] wherein held 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 as held in the favour of the assessee.
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