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1997 (8) TMI 206 - CEGAT, NEW DELHIExtract: .......overnment of India orders will not cover steel cuttings used by the appellants for manufacturing steel ingots. Lower authorities have therefore rightly held that they can be considered only as waste and scrap rsquo . 15. emsp In view of the above we find no merit in the three appeals. The same are accordingly rejected and the impugned order upheld.
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