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2017 (3) TMI 852 - CESTAT CHANDIGARHWaste and scrap - liability of duty - whether the appellant is required to reverse 10% of the value of waste and scrap generated during the course of manufacturing wire and cables or not? - Held that: - the appellant is engaged in the manufacturing of wire and cables and during the course of manufacturing of wire and cables some waste and scrap generated which is not a manufactured the goods as per Section 2(d) of the Central Excise Act, 1944. A similar issue came up before this Tribunal in appellant's own case for the earlier period wherein this Tribunal held that the appellant is not required to reverse 10% of value of exempted goods or to pay duty on waste and scrap cleared by the appellant - the amount of @ 10% of the value of exempted final goods is not payable by the appellant - appeal allowed - decided in favor of appellant.
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