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2016 (2) TMI 925 - AT - Central ExciseDemand - waste and scrap of metal cleared during January to September 2004 without payment of duty - Held that:- it is found that in the order-in-original various types of scrap which are now being sought to be charged duty have been examined in detail before arriving at the conclusion that there is no manufacture or dutiable product in the present case. It is also found that the scrap arising out of repair and maintenance of plant and machinery; scrap arisen out of worn out capital goods and components cannot be considered as manufactured products, therefore not liable to Central Excise duty. - Decided against the Revenue
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