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    <title>2017 (3) TMI 1124 - CESTAT, AHMEDABAD</title>
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    <description>The Member (Judicial) modified the orders to direct the reversal of specific credits made by the appellant regarding duty on waste and scrap. The Revenue&#039;s appeals were dismissed as lacking merit. The Chartered Accountant&#039;s explanations, supported by relevant legal precedents, led to the finding that no duty was required on certain scrap items. The judgment emphasized the clear evidence provided and the willingness of the appellant to reverse credits, ultimately resulting in a favorable outcome for the respondent.</description>
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      <description>The Member (Judicial) modified the orders to direct the reversal of specific credits made by the appellant regarding duty on waste and scrap. The Revenue&#039;s appeals were dismissed as lacking merit. The Chartered Accountant&#039;s explanations, supported by relevant legal precedents, led to the finding that no duty was required on certain scrap items. The judgment emphasized the clear evidence provided and the willingness of the appellant to reverse credits, ultimately resulting in a favorable outcome for the respondent.</description>
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