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2018 (1) TMI 1513 - AT - Central ExciseTaxability - waste and scrap of various metals arising within the factory including used capital goods on which Cenvat Credit was availed - HELD THAT:- The issue decided in appellant own case CCE, RAIPUR VERSUS M/S ULTRATECH CEMENT LTD. [2017 (5) TMI 1015 - CESTAT NEW DELHI] where an identical issue has come up before this Tribunal in the assessee-Respondents’ own case M/s Ultra Tech Cement Ltd. vs CCE&ST, Raipur [2016 (9) TMI 1234 - CESTAT NEW DELHI], where it was held that in view of the settled principles of law, we are not in agreement with the findings of the lower authority that prescription of Chapter Note in the tariff will create the duty liability on the waste and scrap of metal goods arisen during the course of repair and maintenance of plant and machinery. Demand set aside - appeal allowed - decided in favor of appellant.
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