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2016 (2) TMI 868 - AT - Central ExciseDemanding duty on scrap and waste generated during the course of fabrication of factory shed - Held that:- The metal which has been used for fabrication of trolley line cannot be defined as waste and scrap as per section note 8 to section 15 of Central Excise Tariff Act, 1985 As by plain reading of the said section note, it is clear that the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used for fabrication of trolley line cannot be the said unusable waste and scrap as such. Therefore, the appellant is not liable to pay duty thereon. Further, the trolley line cannot be classified under Chapter 72 of Central Excise Tariff Act, 1985. Therefore, the waste and scrap in question is not liable for payment of duty. Decided in favour of assessee
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