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1997 (5) TMI 185 - CEGAT, NEW DELHIExtract: .......otification No. 54/86-C.E., we consider that the waste and scrap was eligible for exemption in this case even when the credit of the duty already paid on the inputs had been taken. 7. emsp In view of the above discussion, we do not agree with the view taken by the learned Collector of Central Excise (Appeals) and as a result, the appeal is allowed.
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