2004 (1) TMI 485

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....ekhon, Member (T)]. - Revenue is in appeal against the order of the Commissioner of Central Excise (Appeals) having held that after availing Modvat credit the goods do not loose their duty paid character, therefore the waste would be arising from such inputs are not intermediate goods and the contents of Notification No. 14/92, dated 1-3-92 are satisfied. 2. The grounds taken in this appea....