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2000 (8) TMI 391 - CEGAT, MUMBAIExtract: .......strictly by the words of the notification it appears to us that benefit will only be available to the scrap, which arises out of the goods on which duty has been paid. The Collector (Appeals) was therefore right in asking for determination on whether such duty had been paid or not. 5. emsp We therefore see no reason to interfere. Appeals dismissed.
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