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2008 (7) TMI 79 - HIGH COURT RAJASTHANExcisibility of Waste and Scrap arising out of cutting of M.S. Sheet Plates for repair and maintenance of the plant and machinery - Any process incidental to completion of manufactured product also amounts to manufacture – so, activity of bringing about a “part” in work-shop by mechanical process (from plated and sheets) amount to manufacture – hence waste and scrap arising due to manufacturing of spare parts are excisable – revenue’s appeal allowed
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