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2004 (7) TMI 159 - AT - Central ExciseExtract: ....... of Ahmedabad Electricity Co. Ltd. (supra) was arrived at stipulating the test for levy of duty on scrap. We would however follow Hindalco Industries Ltd. case 2002 (144) E.L.T. 339 and Diesel Components Works - 2000 (120) E.L.T. 648 wherein such scrap was held to be not dutiable and allow this appeal. 2. 8195 Order set aside and appeal is allowed.
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