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2013 (12) TMI 1141 - AT - Central ExciseDutiability of the capital goods – Capital goods cleared after their worn out as waste and scrap – Waiver of Pre-deposit - – Held that:- The invoices raised are for the goods as waste and scrap - both the lower authorities have not considered and recorded any finding as regards waste and scrap is generated either by mechanical working on the capital goods or otherwise – following UNION OF INDIA Versus HINDUSTAN ZINC LTD. [2007 (3) TMI 198 - HIGH COURT RAJASTHAN] – the appellant has made out a prima facie case for the waiver of the amount – pre-deposits waived till the disposal – Stay granted.
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