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2008 (8) TMI 110 - CESTAT NEW DELHIScrap – dutiability - MS turning, boring scrap has arisen during repairing work such as making required size holes on the iron pieces, shaping of iron sheets etc. – appellants’ submission that they are not engaged in manufacture of any plant or equipment or any products of iron and steel but only undertake activity of repairs and maintenance, is accepted – since no any credit is taken on items used in repair and maintenance, no duty is payable on impugned scrap – appellant’s appeal is allowed
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