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    <title>2006 (7) TMI 675 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled that scraps generated from capital goods do not fall under the definition of waste and scrap as per Para 8(a) of Section XV, based on precedent cases. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of consistency in legal interpretation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=183320</link>
      <description>The Tribunal ruled that scraps generated from capital goods do not fall under the definition of waste and scrap as per Para 8(a) of Section XV, based on precedent cases. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of consistency in legal interpretation.</description>
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