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2017 (11) TMI 1240 - AT - Central ExciseRefund claim - reversal of CENVAT credit - waste and scrap - case of appellant is that they are not liable to reverse the credit, since they are not manufacturing any exempted products and that waste and scrap cleared by them under nil rate of duty is not exempted goods manufactured by them - Held that: - waste and scrap which arises during the course of manufacture of the final products cannot be considered as a product intended to be manufactured by the appellant. It is merely a by-product that emerges as inevitable consequence of manufacturing process and therefore the appellant is not liable to pay duty on such waste and scrap - appeal allowed - decided in favor of appellant.
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