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2008 (2) TMI 74 - AT - Central ExciseAssessee contend that while determining the annual capacity waste and scrap, end cuttings, mis-rolls, etc. should not be included – as per not.49/97 wastes & scrap which arise in the course of manufacture of hot re-rolled products of non-alloy steel would not be liable to pay duty - When the items are exempted under not. 49/47, there is no justification for including them in determining annual capacity of production - appellant is required to discharge duty on pro-rata basis- appeal is allowed
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