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2006 (2) TMI 483 - AT - Central ExciseExtract: .......it pertains to old and used of capital goods on which no credit has been taken. This fact is not controverted by revenue. 5. emsp The scrap in question is of old and used parts of capital goods on which no credit has been taken. In these circumstances, the demand is not sustainable, and the appeal is allowed. (Dictated and pronounced in open Court)
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