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2018 (1) TMI 410 - AT - Central ExciseDuty on capital goods - Rule 3 (5A) of CCR, 2004 - case of appellant is that it has not been classified under which rule they were required to pay duty, therefore, demand of duty not sustainable - Held that: - Without classifying the waste and scrap, duty cannot be demanded from the appellants - Appeal allowed.
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