2005 (9) TMI 3

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....passed by the Commissioner (Appeals), Central Excise & Customs, Visakhapatnam upholding the contention that dismantling of equipment and structure, condemned machinery and metal scrap generated from them does not come within the definition of waste and scrap under Section note 8 (a) to Section XV of the Central Excise Act. He has noted that the scrap and waste could be generated out of the process....