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2005 (4) TMI 165 - CESTAT, BANGALOREExtract: .......ption in respect of Waste and Scrap arising out of manufacture of goods leviable for duty under Section 3A in view of Notification No. 49/97 dated 1-8-1997, which is an independent Notification. There is no ground to interfere with the impugned order. There is no merit in this appeal and the same is rejected. (Pronounced and dictated in open Court)
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