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    <title>1998 (3) TMI 405 - CEGAT, NEW DELHI</title>
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    <description>Aluminium waste and scrap generated in a continuous manufacturing process from wire rod used to produce conductors was treated as scrap manufactured from goods covered by the exemption conditions in Notification No. 182/84-C.E. Because the scrap arose during conversion of duty-paid wire rod and fell within the notification&#039;s scope for aluminium waste and scrap under sub-heading 7602.00, the exemption was held available and the denial of benefit was set aside.</description>
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      <description>Aluminium waste and scrap generated in a continuous manufacturing process from wire rod used to produce conductors was treated as scrap manufactured from goods covered by the exemption conditions in Notification No. 182/84-C.E. Because the scrap arose during conversion of duty-paid wire rod and fell within the notification&#039;s scope for aluminium waste and scrap under sub-heading 7602.00, the exemption was held available and the denial of benefit was set aside.</description>
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