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2017 (3) TMI 1071 - AT - Central ExciseWaste and scrap - Dutiability - whether on waste and scrap cleared by the appellant, they were liable to discharge duty on the transaction value? - Held that: - the Tribunal in the case of Insurance & Electricals Co. Vs. CCE Bhopal [2008 (4) TMI 582 - CESTAT, NEW DELHI] dealt with an identical situation in respect of waste arising out of used fire bricks and has held that in as much as there is no entry in the Central Excise Tariff in respect of waste of fire bricks, no demand can be raised in respect of the same - demand set aside - appeal allowed - decided in favor of appellant.
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