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2009 (2) TMI 154 - CESTAT, AHMEDABADExcise duty on waste and scrap – arising out of export goods - appellants started operating under notification No. 43/2001-C.E. (NT.) dated 26-6-2001 for procurement of duty free raw material. - dutiability of process waste and scrap under Modvat scheme has to be considered not only with reference to tariff heading but also with reference to exemption notification - clause iv (1) (a) of sub-rule (3) means that the waste material shall be removed on payment of duty, if any, payable thereon and since no duty was payable on dross and skimmings removed by the petitioner, there cannot be any breach of Rules. Since the assessment process starts after the manufacturing process is over and waste and scrap are generated, the assessment process has to be carried out as per the law – Held that appellants are entitled to the exemption claimed by them
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