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Central Excise Officer Not Required for Destroying Certain Materials in EOUs, EHTP, STP Units per Notification No. 22/2003-CE.

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....EOUs/EHTP/STP Units – Presence of central excise officer is not required where the capital goods or reject, waste or scrap material are destroyed within the user industry, except gold, silver etc. - mere intimation is sufficient - See Notification No. 22/2003-CE....

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