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2003 (10) TMI 155 - AT - Central ExciseExtract: .......d scrap in question had been generated out of the capital goods in respect of which Modvat credit was availed of. In view of this, the demand of duty is not sustainable as there is no evidence about the fact that Modvat credit had been taken in respect of the said machines/machinery. We, therefore, set aside the impugned order and allow the appeal.
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