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2008 (3) TMI 185 - CESTAT MUMBAIWhether duty is payable on the scrap generated out of the fencing materials, jallis, box channels, beams, structural material and broken and damaged angles etc. – no evidence is produced by the Revenue to show that the said scrap was generated out of the manufacturing activity and on which credit was availed - held that the burden is on the Revenue to show that the scrap was generated out of the capital goods, on which the Modvat was availed – impugned waste/scrap is not dutiable
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