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2012 (7) TMI 749 - AT - Central ExciseDuty on waste and scrap - appellant is a manufacture and exporter of cycle parts - held that:- there is nothing in the Notification No.41/2001-CE(NT) to availment of benefit to waste and scrap under any other Notification. As such by observing that in as much as the assessee was below the ceiling limit subscribed under SSI Notification, it stands held that the benefit of the same would be available to the assessee in respect of waste and scrap. - Decided in favor of assessee.
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