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2009 (11) TMI 698 - CESTAT CHENNAIExtract: .......ste and scrap as waste and scrap are final products within the definition of Rule 57AA(c) and, therefore, I hold that the assessees are not required to reverse credit for payment of duty on waste and scrap. 3. In the result, I set aside the impugned order and allow the appeal. (Operative part of the order was pronounced in open court on 20-11-2009)
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