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2002 (6) TMI 591 - AT - Central ExciseExtract: .......120) ELT 648 (Tribunal) held that duty liability attracted only in regard to scrap generated out of manufacture or mechanical working of metals and metal goods. The scrap and waste generated by dismantling of used machinery are not excisable goods. In view of the above discussions, we find no infirmity in the impugned order. The appeal is rejected.
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