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Central Excise - Highlights / Catch Notes

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Demand of duty raised on clearance / sale of scrap generated out ...

Central Excise

February 6, 2024

Demand of duty raised on clearance / sale of scrap generated out of Capital Goods - The Tribunal held that the Appellant have cleared the scrap which is neither generated from cenvatable capital goods or cenvatable input nor from manufacturing. Therefore, the same is clearly not liable for any duty.

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