2004 (12) TMI 405

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Full Text of the Document

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.... SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellants purchase duty paid asbestos sheets for manufacture of 'Gaskets' and avail credit of duty paid. Duty was demanded on remnants of asbestos sheets, left over, after Gaskets are purchased out of the sheets. Such remnants, which cannot be further used, as sheets, or for Gasket making, are sold as waste by the appellan....