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2018 (4) TMI 658 - AT - Central ExciseExcisability - manufacture - scrap of old and used machinery cleared from their factory - Held that: - There is no doubt waste and scrap generated during machining would be excisable - The Order-in-Original does not give any detail findings regarding process which resulted in generated of items Waste and scrap generated out of manufacturing –M.S. heavy scrap and Waste and scrap – M.S. fabricated pipes, angles, channels etc. The original Adjudicating Authority directed to examine the process which resulted in generated of item mentioned - appeal allowed by way of remand.
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