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Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter the waste and scrap has been used for fabrication of trolley line cannot be the said unusable waste and scrap as such. Therefore the appellant is not liable to pay duty thereon. - Tri

Central Excise - Demanding duty on scrap and waste generated - the metal which becomes non-useable as such waste and scrap admittedly in this matter, the waste and scrap has been used for fabrication .....

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