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2008 (1) TMI 92 - CESTAT, CHENNAIDemand raised under Note 8(a) to Section XV of CETA on scrap cleared of used machinery - department has no case that the impugned goods had arisen in a process of manufacture or mechanical working of metals & metal goods - department has also no case that these are capital goods on which credit had been availed and removed as such - so the impugned goods could not be subjected to duty as ‘waste and scrap’ under Section XV
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