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2008 (2) TMI 72 - CESTAT, NEW DELHIScrap and waste arising in course of dismantling old and use parts of old machines is not due to mechanical working of metal in the factory, therefore, such waste & scrap are not dutiable in absence of any rule - chapter note 8a in Section xv of Central Excise Tariff Act, covers the metal waste and scrap arising from the working of metal and metal goods, hence not applicable - Impugned order is set aside and appeals are allowed
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