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2008 (6) TMI 189 - AT - Central ExciseUtilization of credit of duty paid on inputs and capital goods used in clearance of waste and scrap generated during manufacture of job work materials namely Bearing Races/Components – goods cleared by appellant without payment of duty under Notification No. 214/86-C.E to the principal manufacturer, who cleared the goods on payment of duty – since waste and scrap generated during the manufacture of Bearing Races, is an excisable goods, there is no reason to deny the credit
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