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2017 (9) TMI 1175 - AT - Central ExciseN/N. 89/95-CE dated 16.5.1995 - clearance of scrap without payment of duty - Department entertained a view that the scrap cleared without payment of duty under N/N. 89/95 is not eligible for the respondent for the reason that the said notification grants exemption to the scrap only when such scrap arises during the course of manufacture or exempted goods - Held that: - since the manufactured goods are exempted goods, the benefit of Notification No.89 of 1995 dated 18.5.1995 would be applicable - appeal dismissed - decided against Revenue.
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