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2017 (11) TMI 1434 - AT - Central ExciseManufacture - Department was of the view that such scraps having been generated during the fabrication of capital goods, which amounts to manufacture is liable to payment of duty - whether the respondent is liable to pay excise duty on the waste and scrap removed? - Held that: - Undisputedly, such waste and scrap has arisen out of repair, modernization of the plant or machinery - there is no allegation in the show cause notice that the respondent has availed credit, particularly on the capital goods - SCN is defective - appeal dismissed - decided against Revenue.
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