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The goods procured from open market cannot be related to a particular manufacturer. It cannot be presumed that the said waste and scrap has originated without payment of duty - Therefore it has to be accepted that the waste and scrap used by the appellant for manufacture of their final product is duty paid accordingly the condition of notification No. 180/88-CE stand fulfilled - Tri

Central Excise - The goods procured from open market cannot be related to a particular manufacturer. It cannot be presumed that the said waste and scrap has originated without payment of duty - Theref .....

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