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2003 (9) TMI 163 - CESTAT, CHENNAIExtract: .......d by the ld. Advocate hold that scrap generated by such inserviceable capital goods on which no modvat credit has been taken is not dutiable. We are therefore, unable to sustain the impugned order of the Commissioner (Appeals) and therefore allow the appeal with consequential relief, if any, by setting aside the impugned order. Ordered accordingly.
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