2012 (7) TMI 749

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....ts on record, the appellant is a manufacture and exporter of cycle parts. During the course of manufacture, certain waste and scrap arises. Revenue has taken a view that as the appellant was working under Notification No.41/2001-CE(NT), dtd. 26.06.01, they are liable to discharge duty on the waste as quoted in para 4(c) of the said Notification. The said para reads as under:- 4(c) any waste arisi....