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2002 (10) TMI 586 - CEGAT, NEW DELHIExtract: ....... of machinery, etc. 3. emsp The above ratio is applicable in the present case. We, therefore, hold that scrap arising as a result of wear and tear of ingot mould in a unit working under Section 3A does not invite any excise duty. We find no merit in the demand sustained by the Commissioner. The order impugned is set aside and appeal stands allowed.
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