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2009 (11) TMI 391 - AT - Central ExciseCenvat Credit- Show cause notices were issued alleging that the said scrap sold by them known in common trade parlance as waste and scrap of iron and steel products were clearly different in terms of its characteristics and usages and therefore classifiable under Chapter sub-heading No. 7205.90. The disputed goods have arisen out of capital goods on which Cenvat credit was not taken by them. Therefore, the question of treating them as waste and scrap arisen during the course of manufacture does not arise. Held that- impugned items not to be treated as generated during course of manufacture. Note 8(a) of Section XV of central Excise Tariff not relevant to such operation. Impugned item not liable to duty.
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