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2000 (5) TMI 476 - CEGAT, MUMBAIExtract: .......r Heading 3915.30 which is waste and scrap of waste settled this beyond doubt. The provisions of Rule 57C therefore would squarely apply to the facts of this case, and will have to be held that the credit could not be denied because the scrap was cleared on payment of duty. 5. emsp The appeal is accordingly allowed and the impugned order set aside.
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