Waste and Scrap Used in Manufacturing Deemed Duty-Paid; Notification No. 180/88-CE Conditions Met.

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....The goods procured from open market cannot be related to a particular manufacturer. It cannot be presumed that the said waste and scrap has originated without payment of duty - Therefore, it has to be accepted that the waste and scrap used by the appellant for manufacture of their final product is duty paid accordingly, the condition of notification No. 180/88-CE stand fulfilled - AT....