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    <title>SCRAP MATERIAL MOVMENT</title>
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    <description>Removal of excisable manufacturing scrap outside the factory for weighment or storage requires permission from the AC/DC or the appropriate excise authority; permissions are conditional and often time limited. All removals must be made on a challan-preferably attested by excise authorities-and contemporaneous records of such movements must be maintained to avoid litigation or objection.</description>
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      <law>Central Excise</law>
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