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2018 (3) TMI 1418 - AT - Central ExciseDutiability - scrap generated during the course of fabrication of capital goods - Revenue is of the view that waste and scrap is an excisable item in terms of Note 8A of Section 15 of Central Excise Tariff Act, therefore, they are required to pay duty on the waste and scrap - Held that: - The waste has been generated on these items due to said activity - As the Hon'ble Apex Court held in the case of Grassim Industries ltd. [2008 (7) TMI 79 - HIGH COURT RAJASTHAN] that the said activity does not amount to manufacture. In that circumstances, in terms of Note 8A of Section 15 of the Central Excise Tariff Act, the appellant are not liable to pay duty - appeal allowed - decided in favor of appellant.
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