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2008 (4) TMI 49 - AT - Central ExciseRevenue wants to recover duty on broken kiln tiles as they had availed CENVAT credit on these capital goods and had removed the same from factory after long use – revenue pleaded that it is a case of removal of capital goods “as such”- lower authorities refrained from demanding duty on item, treating the same to be ‘waste and scrap - held that, in the absence of specific entry for waste and scrap of kiln tiles in Chapter 69 of CETA, such tiles removed in broken condition cannot be excisable
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