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2007 (12) TMI 35 - AT - Central ExciseOn the waste and scrap generated in between, which are entirety used within the factory for recycling, the appellants have claimed exemption under Notification No. 89/95-C.E - contention of the Revenue that this Notification is not applicable as appellants manufactured some dutiable wagons – held that exemption is available - moreover appellants have proportionately paid the duty on portion of waste and scrap, which are used in respect of dutiable wagons
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